Chitosan, the N acetylated derivative of chitin, has an effect on the absorption of dietary lipids, but there is not enough scientific knowledge about the mechanism. To study the interaction between chitosan and oil, the action of this biopolymer has been evaluated through an experimental model of the stomach and duodenum tract, although the enzimatic activity had not been evaluated. We microscopically confirmed that chitosan in a hychloridic acid medium (pH 1.0-2.0) emulsified lipids and the emulsion was a water in oil in water type (w/o/w). When the pH value and speed of agitation were increased to mirror the duodenum medium conditions under which lipids are absorbed, the emulsion capacity was better with an increased number of droplets and the emulsion continued as the w/o/w type. At pH 6.2, chitosan precipitated and lipids were entrapped in the formed flocculus. The binding oil was quantitatively determined, and we also demonstrate that a larger oil quantity induced less retention, while the chitosan characteristics had no influence. These observations allow us to postulate that the interaction between chitosan and oil inhibited duodenal absorption and enhanced lipid excretion.