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.