Microwave induced plasma atomic emission spectrometry (MP-AES) was evaluated as a strategy for the analysis of simulated gastrointestinal solutions to estimate the in vitro bioaccessibility of essential elements in cooked pink shrimp. Operational conditions such as pump speed, nitrogen flow, and viewing position were thoroughly optimized for each element. Afterwards the validation of the analytical method was performed. Limits of quantification ranged from 0.005 mg kg−1 (Mn) to 0.106 mg kg−1 (Zn). Accuracy was evaluated by using a certified reference material and performing a mass-balance study. Suitable mass balances within the range 95–105% were obtained. In vitro bioaccessibility in cooked shrimp samples ranged from 14.7% (Fe) to 48.1% (Zn), in agreement with previous data from other shrimp species. The proposed procedure proved to be an outstanding sequential analytical strategy for elemental bioaccessibility studies, providing simplicity and high sample throughput compared to conventional approaches. Furthermore, this work constitutes the first work regarding the optimization of an elemental bioaccessibility study on animal protein employing MP-AES.
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