Dietary lipids play a major role in infant nutrition, development and health. As an alternative to breast milk, infant formulae (IF) are the manufactured products given to infants. However, many differences exist between breast milk fat globules that are naturally secreted by lactating mothers and the processed lipid droplets formed under pressure during homogenization and found in IF. The lipid composition and structure of the emulsion in IF could be improved to mimick breast milk fat globules. This book chapter i) describes breast milk fat globules covered by their biological membrane (MFGM), including their functions and digestion in the gastrointestinal tract of infants, ii) presents the technological steps involved in IF preparation and the blending of oils with other ingredients leading to the final composition and structure of processed lipid droplets, iii) highlights the health benefits for infants of adding dairy lipids (Fatty acids, TAG, MFGM rich in phospholipids, sphingolipids, cholesterol and glycoproteins) in IF, iv) explains the opportunities to produce food-grade ingredients enriched in bovine MFGM and to prepare processed lipid droplets in IF bio-inspired by breast milk fat globules. The next generation of IF will integrate the advantages provided by dairy lipids to improve the quality of IF and bring nutritional and heath benefits to infants worldwide.