NPC1L1 and metabolic dysfunction-associated steatotic liver disease: In addition to the liver, NPC1L1 is also expressed in the human small intestine and plays a pivotal role as a physiologically important cholesterol transporter: however, rodents such as mice show little Npc1l1 expression in the liver.8 Thereby, common animal models of NAFLD should show a poor ability to re‐absorb biliary cholesterols compared with humans.