Although ER sheets and tubules appear to have distinct functions, there isn’t a perfect delineation of roles. For instance, in mammals, tubules and sheets can interconvert. In yeast, ribosomes are found on ER tubules and mammalian ER cisternae can contain translocon proteins as well. The relationship between structure and function in the ER has not been completely elucidated.
The ER plays a number of roles within the cell, from protein synthesis and lipid metabolism to detoxification of the cell. Cisternae are commonly associated with lipid metabolism since they often create SER. They also appear to be important in maintaining the Ca2+ balance within the cell and in the interaction of the ER with mitochondria. This interaction also influences the aerobic status of the cell.