Due to the lower efficiency of the elderly digestion system, new formulations are needed in order to increase the bioaccessibility and bioavalability of macronutrients. The aim of the work was to evaluate the effect of the nature of the proteins (liquid vs spray dried milk proteins) and lipids (vegetable oil vs bovine milk fat) ingredients on the macronutrient digestion of three experimental elderly drinks. An in vitro dynamic digestion model was set up using the elderly’s gastrointestinal parameters. The intestinal absorption of the free amino acids (AAs) was investigated with a co-culture system of enterocytes (Caco-2) and goblet (HT29-MTX) cells. The spray dried treatment of protein ingredient did not affect the kinetics of macronutrients digestion. In opposite, the addition of bovine milk fat had an effect on the intestinal digestion of protein with a slightly smaller release of free AAs but did not affect the kinetics lipid digestion. Although differences were found in the AAs bioaccessibility at the end of the intestinal phase, samples had the same AAs bioavailability.Milk fat with a higher level of phospholipids and a lower ω6/ω3 PUFA ratio, can be a good alternative to the use of the vegetable fat in drinks for elderly people.