Polenske value of milk fat is due to

Polenske value of milk fat is due to Water insoluble fatty acids.
The Polenske value is a value determined when examining fat. It is an indicator of how much volatile fatty acid can be extracted from fat through saponification.
It is equal to the number of milliliters of 0.1 normal alkali solution necessary for the neutralization of the water-insoluble volatile fatty acids distilled and filtered from 5 grams of a given saponified fat.