Bile acids are the end products of cholesterol metabolism, and represent the principal form in which cholesterol is eliminated from the body. Salts of bile acids are the major driving force to bile flow and are important to maintain insoluble constituents of bile in solution. The detergent properties of bile salts permit dispersion and absorption of lipophilic substances in the gut. This overview is intended to summarize the knowledge of the role of liver peroxisomes in bile acid formation.