This study analyzed the assimilation efficiency of carotenoids when they are delivered as inclusion complexes with beta-cyclodextrin (CyDIC) in water. The in vitro assimilation model used was the brush border membrane vesicles (BBMV) system in which the BBMVs were incubated with CyDIC. Carotenoid suspensions in Tween were used as a reference. Regardless of the form in which the carotenoids were delivered to the BBMV preparation, a higher assimilation efficiency was observed for carotenes than for the xanthophyll lutein. At the highest donor solution concentration, supplying carotenoids in CyDIC produced a significant increase in carotenoid assimilation compared to the corresponding carotenoid suspensions in Tween. The assimilation process using CyDIC takes place by means of a dissociation process in which the carotenoids are released from the beta-cyclodextrin to later be assimilated. At the highest concentration of CyDIC in the donor solution, the dissociation equilibrium will be shifted toward the free forms of the complex, thus increasing the amount of carotenoids available for assimilation. In another set of experiments, the effect of high-density lipoproteins as activity inhibitors for the receptors involved in carotenoid assimilation was analyzed. In carotenoid suspensions in Tween, with an inhibitor, a significant decrease in the assimilated quantity compared was observed with values reached without the inhibitor. Lutein presented the most significant decrease (70%). The fact that complete inhibition was not reached suggests that both simple and facilitated diffusion contributes to the assimilation process. When the donor solution composed of CyDIC and inhibitor was added, significant increases were observed in beta-carotene and lycopene assimilation for all concentrations and in lutein for the highest concentration. This effect is due to the exchange between lipoprotein lipid components and CyDIC, which promotes the dissociation and liberation processes of the carotenoid, which then becomes available for assimilation.