In order to investigate the effects of fat level and protein and other components on lipid bioaccessibility, the bioaccessibility of total lipids and particular fatty acids (
FA
s) of fish samples with different fat levels (5.4% w/w, 10.2% w/w, and 16.6% w/w) and cod liver oil supplement in different quantities (82, 154, 313, 604, and 1,027 mg) was determined by an in vitro digestion model. Digestion of the fish and oil (up to 154 mg) samples as measured by
TAG
disappearance was complete. Lipolysis was impaired by high amounts of oil (313 mg and higher). Bioaccessible
FA
profiles had similarities with the initial (before digestion)
FA
profiles. However, total
MUFA
and oleic acid contents were higher in the bioaccessible fraction. The bioaccessibility of
EPA
and
DHA
was generally lower than that of oleic acid and total
MUFA
. Fat level did not affect
FA
s’ bioaccessibility. On the other hand, protein and other components may have interfered in lipid bioaccessibility and it was found that the reduction of bioaccessibility was stronger when the ratio of the lipid fraction to the nonlipid fraction (mainly protein) was smaller.