Article InformationPleurotus has more than 200 species and is one of the edible mushrooms with great potential as a food source with various nutritional and biological benefits and its ability to synthesize essential amino acids. These mushroom species have been investigated for their antioxidant activity and their value ranges from 60 to 90% depending on the species, culture conditions, and extraction methods. These mushrooms have a wide variety of beneficial nutrients for health, whether as a functional food, nutraceutical or as a component for medicines, they have a high biological activity for the well-being of people. Bioavailability is the amount of a nutrient absorbed by the intestine and from that moment becomes available to carry out physiological functions and as storage. Methodologies for measuring nutrient bioavailability involve investigation in humans, mice, pigs, and other animals (in vivo) or simulation in laboratory assays (in vitro). This fungal resource is promising in improving the health conditions of the current population through the sale of products. On the other hand, understanding the term bioavailability can help to optimize diets and establish adequate nutrient recommendations. Therefore, this work explains the approach from botanical characteristics, nutritional content, and its health benefits, as well as processed foods that have been developed with fungi, analyzing the aspects of bioavailability.