An in vitro gastrointestinal digestion approach in combination with species-specific isotope dilution analysis has been employed for the first time to study the transformation reactions as well as the solubilisation of butyltin species throughout a simulated human digestion. Different sample preparation procedures were assayed in order to avoid problems derived from lack of isotope equilibration between the endogenous and the isotopically-enriched added species. A "triple spike" approach, which can be used to calculate the corrected concentrations of mono-, di-, and tributyltin (MBT, DBT and TBT, respectively), as well as six interconversions, was employed throughout this work. In order to calculate and compare the species degradation factors, a triple spike solution containing each butyltin species enriched in a different isotope was added to the simulated gastric and intestinal fluids before the digestion procedures in the presence and in the absence of a solid biological matrix (commercial mussel tissue). Additionally, by analysing the soluble and insoluble fractions resulting from the simulated digestion of a commercial mussel tissue (gastric and gastric plus intestinal digestion), total mass balances for each butyltin compound could be derived. For this purpose, the isotopically-enriched species were added after the enzymatic digestions in order to avoid problems derived from lack of isotope equilibration. The mass balances provided information not only about the solubilisation but also about the degradation of the butyltin species during the digestion procedures. Good agreement between the degradation factors calculated under all experiments performed in this work and between those reported in previous works were obtained. The most serious degradation observed was that of DBT to produce MBT, whereas slight degradations of TBT and MBT were detected. Moreover, a worrying 61% of the original total butyltin content present in a commercial mussel tissue was found to be solubilised after complete simulated gastrointestinal digestion, with minimal degradation of TBT.