Methylmercury is known to bioaccumulate and biomagnify up the marine food chain. Fish from high levels of the marine food chain may contain relatively high concentrations of mercury, and most (>70%) of the mercury found in muscle is methylmercury. In aquaculture, marine protein (mainly fishmeal) is the dominant source of methylmercury, and this raises some concern with regards to fish welfare and consumer safety. A dietary exposure study, including a depuration period, was carried out in order to study the accumulation and elimination of methylmercury in Atlantic cod (Gadus morhua L.), and to estimate the transfer of methylmercury from feed to fish. Fish were sampled throughout a three month exposure period and a three month depuration period. Muscle samples were fractionated into a protein and a lipid fraction by lipid extraction using methanol and chloroform. Mercury and methylmercury were determined by inductively coupled plasma mass spectrometry (ICPMS) and gas chromatography-inductively coupled plasma mass spectrometry (GC-ICPMS), respectively. A continuous accumulation of methylmercury, after a lag period of 10 days, was observed in muscle tissue during the three months exposure to methylmercury (0.95+/-0.03 microg Hg/g feed, n=6). After three months, the final concentration in muscle was 0.38+/-0.04 microg Hg/g w w (n=6), where methylmercury constituted 90-95% of the mercury present. The elimination of methylmercury from muscle was slow and incomplete (within the three months of depuration) with an estimated elimination half-life (t1/2) of 377 days. The transfer of methylmercury from feed to Atlantic cod, described by the estimated absorption efficiency, was 38%. In muscle more than 99% of the mercury was found in the protein fraction. These results suggest that Atlantic cod readily takes up dietary methylmercury, which is efficiently accumulated into muscle, where it is incorporated into larger peptides or proteins. Comparable results were found for Atlantic salmon (Salmo salar L.). After three months of exposure to dietary methylmercury the final concentration in muscle was 0.33+/-0.01 microg Hg/g w w (n=3), where nearly all (>99%) mercury was found in the protein fraction. This further supports that methylmercury is accumulated in fish muscle, where it is incorporated into larger peptides or proteins.