The　factors　affecting　the　bioaccessibility　of　polybrominated　diphenyl　ethers　(PBDEs)　in　foodstuffs　were　investigated　using　a　static　in　vitro　model.　The　results　showed　that　the　gastrointestinal　digestion　increased　the　bioaccessibility　of　PBDEs　in　the　intestinal　solution.　The　incubation　time　significantly　affected　the　bioaccessibility,　which　increased　to　about　25%　in　4-6　h　and　reached　equilibrium.　The　adsorption　and　release　processes　followed　a　Langmuir　isotherm　equation　(R(2)　＞　0.99).　The　concentrations　of　PBDEs　in　foodstuffs　did　not　affect　the　bioaccessibility,　while　the　ratios　of　liquid　to　the　mass　of　foodstuffs　had　a　significant　effect　when　the　ratios　were　less　than　90.　The　bioaccessibility　of　PBDEs　increased　with　increasing　pH,　reached　a　maximum　at　a　pH　of　7.3　+/-　0.1,　and　then　decreased　in　the　intestine.　To　our　knowledge,　this　is　the　first　report　demonstrating　the　digestive　parameters　playing　such　an　important　role　for　the　bioaccessibility　of　PBDEs　in　foodstuffs.　Even　though　in　vitro　tests　are　often　conducted　to　study　bioaccessibility,　the　extrapolation　of　such　results　to　explain　what　is　happening　inside　the　highly　dynamic　environment　of　the　human　gastrointestinal　tract　is　still　sometimes　uncertain　and　sometimes　underestimated.