The major neutral lipase excreted by the pancreas in fish, is bile activated lipase (BAL). Here we present evidence that cod have a functional BAL and a non-functional pancreatic lipase related protein (PLRP). The Atlantic cod genome does not seem to contain colipase which is essential for pancreatic lipase activity. During the larval stages, the gene expression of BAL was low until the point when pyloric caeca started to differentiate and develop (approximately 20mm standard length (SL)). Then the expression increased until approximately 50mm SL. The PLRP gene was expressed but showed very little regulation. The activity of neutral lipase did not increase in parallel to gene expression. The mismatch between activity and gene expression measurements may be partly explained by the unspecific analytical method, when analysing lipase activity in larva whole body. There is neutral lipase activity in numerous tissues in the fish larvae and the lipase activity in the gut, relatively to activity in the whole body, decreased with age. Furthermore, neutral lipase activity in rotifers was ten times higher than in whole cod larvae with full guts. Activity originating from the live prey may therefore explain the high whole body lipase activity from 3 to 20dph. The results also indicate that "adult type" digestion of neutral lipid develops late in the larval period (from 20mm SL), while other mechanisms of lipid uptake are active at the early larval stage.
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