The search for alternative protein sources has increased the consumption and commercialization of plant-based beverages (PBBs). This study aimed to determine the total Se content, estimate the bioaccessibility of selenium (Se) in commercial PBBs derived from different raw materials, and evaluate their contribution to the reference daily intake (RDI).

An ultrasound assisted acid digestion method and ICP-MS was used to determine Se, and the INFOGEST method to estimate the bioaccessible percentages. Validation of this method was also performed, and the parameters obtained were: LOD and LOQ were 2.1 and 4.0 µg/kg, respectively. For accuracy, recovery percentages ranged from 99 % and 111 % (certified reference materials), and 95 % and 101 % (spiked experiments for bioaccessible extracts as recoveries).

The PBBs presented total Se content between 4 and 226 µg/kg. Bioaccessible percentages ranged from 63.5 % (mix of plant sources) to 95.9 % (produced with organic cashew nuts). Only one cashew nut PBBs supplied the daily demand of Se, representing 64.6 %, 75.3 % and 82.2 % of the RDI; for lactating and pregnant women, children (≥ 4 years) and adults, respectively.

The Se determination method through acid digestion assisted by ultrasound and ICP-MS was considered adequate for the PBBs samples. Se content varied according to the raw material used in sample preparation. High percentages (> 60 %) of bioaccessibility were observed and only one PBBs derived from organic cashew nuts supplied the recommended Se demand for different groups of individuals.