Smooth Endoplasmic Reticulum $(SER)$ possesses smooth membranes which do not bear ribosomes. $SER$ is responsible for synthesis of fats inside the cells of adipose tissue, formation of sphaerosomes, synthesis of glycogen as well as glycogenolysis (hydrolysis of glycogen) in liver cells, synthesis of sterols and steroid hormones as in the interstitial cells of testis and ovary and formation of visual pigments from vitamin A in retinal cells.