Plants are well known to incorporate pesticides into bound and unextractable residues that resist solubilization in common laboratory solvents and are therefore not accessible to standard residue analysis. A characterization of such residues has been proposed for incorporation rates above trigger values of 0.05 mg kg(-1) parent pesticide equivalents, or percentage values of 10% (United States Environmental Protection Agency, 1995) or 25% (Commission of the European Communities, 1997) of the total radioactive residue. These trigger values are often exceeded. The present review describes the current status of the chemical characterization and animal bioavailability of bound and unextractable residues that may be xenobiotic in nature or result from natural recycling of simple degradation products. The latter case represents a mechanism of detoxification. Bound residues have been shown to be covalent or non-covalent in nature. With regard to the plant matrix molecules involved, incorporation into proteins, lignins, pectins, hemicelluloses and cutins has been demonstrated, and four covalent linkage types are known. Animal feeding experiments have revealed cases of low as well as high bioavailability. Many of the studies are limited by experimental uncertainties and by results only being reported as relative percentage values rather than absolute exposure. A preliminary value of absolute exposure from bound and unextractable residues is derived here for the first time from eight case studies. The mean exposure (ca 1.5 mg kg(-1) pesticidal equivalents) exceeds some of the existing maximum residue levels (MRLs) of residual free pesticides that are typically in the range of 0.05-1 mg kg(-1). A mathematical framework for the correction of current maximum residue levels is presented for cases of highly bioavailable bound residues. As bound pesticidal residues in food plants could represent a source of significant consumer exposure, an experimental test scheme is proposed here. It consists of basic chemical characterization, model digestibility tests and, in exceptional cases, animal bioavailability and additional toxicological studies.