Most phospholipids are synthesized in the liver or small intestine, where fatty acids are absorbed, repackaged into glycerides and phospholipids, and then incorporated into lipoproteins for transport.

“what nobody seems to know is most your phospholipids are made in the liver or they're made in the small intestine because the intestine absorbs fatty acids repackages them into glycerides phospholipids are triglycerides and then they become part of lipoproteins that enter your lymphatics from the gut chylomicrons or your liver gets fatty acids and as fostered it makes phospholipids and your liver makes lipoproteins and excrete some”