Despite Dark Chocolate’s saturated fat content, studies show eating Dark Chocolate has NO EFFECT ON THE LEVEL OF HARMFUL CHOLESTEROL IN YOUR BLOOD. Not all Saturated Fats are created equal. The Fat in Dark Chocolate comes from Cocoa Butter, the NATURAL FAT found in Cocoa Beans. Approximately 36% of the Fat in the Cocoa Bean is derived from the “good fat”, MONOUNSATURATED, which CAN REDUCE CHOLESTEROL LEVELS. Approximately 3% of the Fat content in the Cocoa Bean is derived from another “good fat”, POLYUNSATURATED, which CAN ALSO REDUCE CHOLESTEROL LEVELS.

OLEIC ACID (the fatty acid also abundant in heart healthy olive oil) MAKES UP THE LARGEST PROPORTION OF FAT IN THE COCOA BEAN.

Of the Saturated Fat Content in Cocoa Butter, OVER HALF COMES FROM STEARIC ACID. Stearic Acid has been shown in numerous studies to have a NEUTRAL IMPACT on blood cholesterol. IT WILL NOT RAISE BLOOD CHOLESTEROL LEVELS. Stearic Acid converts from a saturated fat to an unsaturated fat when metabolized in the body.

Studies conducted where participants consumed dark chocolate on a daily basis for two weeks, exhibited NO ALTERATION IN BLOOD CHOLESTEROL LEVELS when total calorie intake was kept the same.

Approximately 4% of the Total Saturated Fat content in the Cocoa Bean is derived from Palmitic Acid, which can raise blood cholesterol levels. Palmitic Acid is found in abundance in Palm Oil, Palm Kernel Oil and Coconut Oil.

Despite chocolate's saturated fat content, studies show that eating chocolate has no effect on the level of potentially harmful cholesterol in your blood.

Why? Because not all saturated fats are created equal. The fat in chocolate comes from cocoa butter, the natural fat found in cocoa beans. (Milk chocolate has additional fat from milk.)

About 36% of the fat in the cocoa bean is "good fat" — either mono- or polyunsaturated fat, of which, oleic acid (the fatty acid also abundant in olive oil) makes up the largest proportion. Of the saturated fat content in cocoa butter, over half comes from stearic acid. Stearic acid has been shown in numerous studies to have a neutral impact on blood cholesterol.

Why? The main reason may be that stearic acid converts from a saturated fat to an unsaturated fat when metabolized in the body. Studies have been conducted where participants fed chocolate daily for two weeks showed no change in blood cholesterol when total calories in the diet were kept the same.

In this chart, you can see that more than half of the saturated fat in cocoa butter is stearic acid, which is cholesterol neutral, and another one-third is mono- or polyunsaturated fat, which can reduce cholesterol levels.

Some information taken from: http://www.allchocolate.com/health/nutrition/fats.aspx