The aim of the study was to compare the levels of bioavailable Se between different organs in beef cattle with regard to selenium status. The animals were divided into two groups based on serum selenium concentration, viz. normal and deficient Se status. Bioavailable selenium was extracted from the organs by simulated in vitro digestion, and its concentration was determined by spectrofluorimetry. The percentage of bioavailable Se was calculated in the liver, kidney, lung, spleen, heart, and longissimus dorsi muscle, based on the total Se content. In all animals tested, the highest bioavailable selenium concentrations were found in the kidney (0.175–0.408 µg/g) and the lowest in the longissimus dorsi muscle (0.04–0.042 µg/g), regardless of Se status. The highest bioavailability of Se was recorded in bulls, reaching 56.6% in the longissimus dorsi muscle, and the lowest in the kidney (21.4%). The study showed that cattle with Se deficiency had a higher percentage of bioavailable Se in their tissues than those with normal Se levels. This is most likely related to the fact that the body seeks to ensure optimal levels of the element in the organs during insufficient supply. Despite balanced feeding, there was a deficiency of Se. This is most likely related to the fact that, in plants, it occurs mainly in its inorganic form, which is less well-utilised by the animals and does not cover their needs for this element.
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