氢氧化钠使油脂水解成可溶性的甘油和高级脂肪酸钠(C17H35CO)₃O3C3H5+3NaOH→3C17H35COONa+C3H8O3
C17H35COOCH2CH3+NAOH=C17H35COONA+CH3CH2OH