Lipids usually contain a large ratio of polyunsaturated fatty acids (PUFAs), which are highly susceptible to oxidation. Presence of oxidized lipids in foods may affect the bioavailability of lipophilic bioactive components after ingestion. In this study, the effect of oxidized and unoxidized linoleic acid (LA) on the transport of a highly lipophilic bioactive citrus flavonoid (5-hydroxy – 6, 7, 8, 4′ tetramethoxylflavone or 5-DMT) was determined using a Caco-2 cell model. Results demonstrated that compared to free 5-DMT, unoxidized LA improved the trans-enterocyte absorption of 5-DMT by stimulating the production of lipid droplets and chylomicrons. Although the amount of 5-DMT transported across the enterocyte doubled by oxidized LA compared to free 5-DMT, it significantly induced reactive oxygen species (ROS), affected the function of tight junction and caused damages to the morphology of enterocyte monolayer. This study re-emphasized the importance of preventing lipid oxidation in foods.