Gut microbiota plays a key role in regulating mammalian metabolic homeostasis. Resident intestinal bacteria enhance digestion of dietary polysaccharides, promote dietary lipid absorption by intestinal epithelial cells, and regulate the function of adipose tissue. Therefore, dysregulated gut microbiota is inclined to induce a series of metabolic disorders, such as obesity, hyperlipidemia and fatty liver disease, etc. This review summarizes the regulatory mechanisms by which the gut microbiota promotes epithelial absorption of dietary lipids.