Filled milk is a skim milk made by replacing all or part of the milk fat with a vegetable fat other than from dairy cows. Cholesterol levels drop to zero in filled milk, but if the fat substitute is a saturated vegetable oil such as coconut or palm oil, there is a higher ratio of saturated to polyunsaturated fats. Both imitation and filled milks are regulated at the state rather than the federal level. Filled milk is currently available widely in the Asian supermarkets throughout United States.