Waterborne xenobiotics enter fish and other aquatic species primarily by transfer across the gill epithelium. Potential barriers to uptake include water flow across the gill, diffusion across the gill epithelium and the overlying aqueous stagnant layer and blood flow through the gill (cardiac output). In general, for any particular chemical, only one of the barriers is operative with the resistance offered by the others being negligible. The rate‐limiting barrier is determined by the physico‐ and biochemical properties of the substance: molecular size, lipophilicity, binding to blood proteins and formed elements. The resistance of each barrier is affected differently by variables such as temperature, molecular size, lipophilicity and body size of the animal. When the resistance offered by the gill barriers is low, uptake may be controlled by transfer to storage tissues, e.g., by blood flow to adipose tissue. Copyright © 1990 SETAC