The part of the cell involved in synthesizing lipids is the smooth endoplasmic reticulum (SER). The SER lacks ribosomes, distinguishing it from the rough endoplasmic reticulum, and is specialized for lipid synthesis, including phospholipids and cholesterol. The smooth ER also plays a role in detoxification and metabolism of carbohydrates. Lipids produced here are essential components of cell membranes and serve as energy storage molecules. By facilitating lipid synthesis, the smooth ER supports cellular structure and function, participating in various metabolic processes.