The review suggests that dietary carbohydrates play a minor role in serum lipid regulation compared to dietary fat and cholesterol. While some animal studies suggest a link between specific carbohydrates and lipid levels, these findings are limited by methodological issues and may not accurately reflect human metabolism. Longitudinal human trials are needed to definitively establish the role of carbohydrates in atherosclerosis.

The authors acknowledge funding from various sources including the Nutrition Foundation, the Special Dairy Industry Board, and the John A. Hartford Memorial Fund. While these may represent potential conflicts, there's no direct suggestion of bias in the paper's conclusions.

This review provides a valuable overview of existing literature on dietary carbohydrates and lipids, but significant methodological limitations in the cited studies and lack of definitive human trials prevent a higher rating. The review acknowledges the need for further research, particularly in humans, to confirm the effects of dietary carbohydrates on atherosclerosis.