This paper is focused on the present state-of-the art of modifi cations and effects of dietary oxidized lipids during their transit along the gastrointestinal tract. A survey of the literature reporting changes and effects of oxidized lipids before absorption, fi rst in the stomach and then during enzymatic lipolysis in the small intestine, are addressed. Also, the fate of non-absorbed compounds and their potential implications at the colorectal level are discussed. Among the results found, it is shown that acidic gastric conditions and the infl uence of other dietary components may lead to either further oxidation or antioxidative effects in the stomach. Also, changes in oxidized functions, especially of hydroperoxy and epoxy groups, seem likely to occur. Enzymatic hydrolysis by pancreatic lipase is not effective for triacylglycerol polymers, and hence they can be found as non-absorbed oxidized lipids in the large intestine. Interactions of oxidized lipids with cholesterol absorption in the small intestine and with microfl ora metabolism have been also observed.