- The synthesis of lipids primarily takes place in the smooth endoplasmic reticulum (SER).
- This organelle is specialized for the production of phospholipids, cholesterol, and steroid hormones, which are essential components of cell membranes and signaling molecules.
- Unlike the rough endoplasmic reticulum, which is studded with ribosomes and primarily involved in protein synthesis, the smooth ER lacks ribosomes and has a distinct role in lipid metabolism, detoxification of drugs, and storage of calcium ions.

- The Golgi apparatus is mainly involved in the modification, sorting, and packaging of proteins and lipids after their synthesis, but it is not the primary site of lipid production.
- Mitochondria are known as the powerhouse of the cell, involved in energy production via ATP, and while they have some role in steroid synthesis, they are not the main organelle responsible for general lipid synthesis.

Key points:
- Smooth ER: primary site of lipid synthesis
- Rough ER: associated with protein synthesis due to ribosomes
- Golgi apparatus: modifies and packages proteins and lipids
- Mitochondria: involved in energy production, minor lipid synthesis role

Reference: Guyton and Hall Textbook of Medical Physiology, 13th Edition, Chapter 4, Page 32