The effects of homogenisation, heat treatment and their order on in vitro gastric/pancreatic digestions, and in vitro absorption of milk lipids, expressed as free fatty acids, were investigated. Milk, cream or mixture of homogenised/heat‐treated cream and skim milk were subjected to gastric digestion at pH 2 or 6, followed by pancreatic digestion and cell absorption by CaCo‐2 cells. Heat treatment after or prior to homogenisation affected in vitro digestion efficiencies of milk lipids. The presence of milk proteins led to reductions in the levels of gastric/pancreatic digestion of homogenised milk lipids. Absorption of FFA was not affected by gastric digestion pH.
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