Sphingomyelin, derived from bovine milk, is widely utilized in the field of nutrition and health due to its role in cellular membrane structure and function. It is incorporated into infant formulas to mimic the composition of human breast milk, enhancing brain development and cognitive function in infants. In skincare products, sphingomyelin acts as a lipid barrier enhancer, improving skin hydration and elasticity by reinforcing the skin's natural protective layer. Additionally, it is studied for its potential in managing cholesterol levels and reducing the risk of cardiovascular diseases, as it influences lipid metabolism. Its applications also extend to pharmaceutical research, where it is used in drug delivery systems to improve the stability and efficacy of therapeutic agents.