This study investigated the effect of gel structure on the digestion of heat-set whey protein emulsion gels containing capsaicinoids (CAP), including the bioaccessibility of CAP. Upon heat treatment at 90 degrees C, whey protein emulsion gels containing CAP (10 wt% whey protein isolate, 20 wt% soybean oil, 0.02 wt% CAP) with different structures and gel mechanical strengths were formed by varying ionic strength. The hard gel (i.e., oil droplet size d(4,3) similar to 0.5 mu m, 200 mM NaCl), with compact particulate gel structure, led to slower disintegration of the gel particles and slower hydrolysis of the whey proteins during gastric digestion compared with the soft gel (i.e., d(4,3) similar to 0.5 mu m, 10 mM NaCl). The oil droplets started to coalesce after 60 min of gastric digestion in the soft gel, whereas minor oil droplet coalescence was observed for the hard gel at the end of the gastric digestion. In general, during intestinal digestion, the gastric digesta from the hard gel was disintegrated more slowly than that from the soft gel. A power-law fit between the bioaccessibility of CAP (Y) and the extent of lipid digestion (X) was established: Y = 49.2 x (X - 305.3)(0.104), with R-2 = 0.84. A greater extent of lipid digestion would lead to greater release of CAP from the food matrix; also, more lipolytic products would be produced and would participate in micelle formation, which would help to solubilize the released CAP and therefore result in their higher bioaccessibility.