What is cholesterol? Cholesterol is a waxy, fat-like substance that is found in the body’s cells. Our bodies make cholesterol in order to make other substances like vitamin D or hormones. It also makes substances to help us digest food. Cholesterol is also found in the food we eat. Foods that we eat that contain cholesterol include poultry, meat, and dairy products. When we eat foods like this that are high in saturated and trans-fats, our livers produce even more cholesterol. When our bodies produce too much cholesterol, plaque develops in the walls of the arteries. This can lead to serious health conditions such as blood clots, stroke, or heart attack.