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Sodium tallowate is made from sodium hydroxide (better known as caustic soda or lye), steam, and animal fat (tallow). This process, called saponification, breaks down the triglyceride (fat), frees the glycerol, and produces a sodium salt, called sodium tallowate. It is usually combined with sodium cocoate, the sodium salt of coconut oil. Together they are the major constituents of soap bars.