The endoplasmic reticulum (ER) is a network of interconnected membranes found throughout the cytoplasm of eukaryotic cells. It consists of flat sacs and tubules with a single continuous lumen. The ER is involved in protein transport and synthesis, lipid and steroid synthesis, calcium storage, and processing of toxins. It has two types - smooth ER which lacks ribosomes and is involved in lipid synthesis, and rough ER which is studded with ribosomes and is the main site of protein synthesis.