Factors　affecting　the　bioaccessibility　of　PCBs　in　food　matrix　during　digestion　were　investigated　using　a　static　in　vitro　digestion　model　simulating　human　gastrointestinal　(GI)　tract.　The　results　showed　that　the　ratios　of　digestive　juice　to　the　mass　of　food　(L/M),　the　pH　values　of　the　digestive　juice　and　the　ageing　time　of　PCBs　in　food　matrix　had　significant　effect　on　it.　The　PCBs　bioaccessibility　increased　with　the　L/M　ratio　and　the　pH　values　increasing,　while　it　decreased　with　the　ageing　time　prolong.　The　present　study　provides　basic　information　for　advanced　in　vitro　studies　on　the　bioaccessibility　of　PCBs　in　human　body.