![Diagram of the villi in the small intestine.](http://static.sciencelearn.org.nz/images/images/000/004/550/full/Villi-in-the-small-intestine20161028-31233-fb02ab.jpg?1674174635)
The small intestine is about 40 metres long. Its pH increases due to secretions from the pancreas, and there is a lot of enzymatic digestion of nutrients. The surface is covered with fine villi (finger-like projections). These increase surface area, allowing for maximum absorption of nutrients, proteins and fatty acids. The villi in the small intestine of a cow have a similar structure and function as those in other mammals, like humans.
Image: © The University of Waikato Te Whare Wānanga o Waikato.