Increasing recognition of the importance of the omega-3 long chain polyunsaturated fatty acids (LCPUFA) has caused greater attention about dietary intake of these fatty acids. Fatty fish is the major dietary source of these fatty acids. Because of the low intake of fish at many places, foods enriched with omega-3 LCPUFA can be good alternatives to improve the intake of these fatty acids. Effects of lipid structures and food matrices on bioavailability of omega-3 LCPUFA have been investigated. Short term studies showed that both lipid structure and food matrix affect the bioavailability of these fatty acids, whereas diverse results have been reported from long-term studies. Therefore more studies are encouraged to clarify the long-term effects.