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Liver microsomes are tiny membrane-bound vesicles that are created in the laboratory from liver cells (hepatocytes). They are formed when liver tissue is gently broken down and the endoplasmic reticulum (ER)—the part of the cell responsible for protein and lipid synthesis—breaks into small fragments. During high-speed centrifugation, these fragments naturally reseal into microscopic vesicles called microsomes. Although they do not exist as separate structures inside living cells, they closely represent the enzyme-rich environment of the liver.