The method is based on the enzymatic hydrolysis of serum triglycerides to glycerol and free fatty acids (FFA) by the action of lipoprotein lipase (LPL). Glycerol is phosphorylated by adenosine triphosphate (ATP) in the presence of glycerol kinase (GK) to form glycerol-3-phosphate (G-3-P) and adenosine diphosphate (ADP). G-3-P is oxidized by glycerophosphate oxidase (GPO) to dihydroxyacetone phosphate (DHAP) and hydrogen peroxide. In the presence of peroxidase (POD)