The evaluation of selenium-enriched vegetables as potential dietary sources of selenium, an essential element for humans, requires an assessment of the plant's accumulation ability as well as of the bioaccessibility and speciation of the accumulated selenium, which influence its biological effects in humans. Lettuce hydroponically grown at three selenite (SeVI)/selenate (SeIV) amendment levels was characterized accordingly. Selenium accumulation in lettuce leaves was greatest with Se(VI) amendment, whereas bioaccessibility was 70% on average in both cases. Selenium speciation in gastrointestinal hydrolysates, characterized by anion and cation exchange HPLC-ICP-MS, showed that Se(IV) was largely biotransformed into organoselenium metabolites, with selenomethionine accounting for 1/3 of the total detected species, whereas Se(VI) was incorporated as such in the edible portion of the plant, with only a small fraction (∼20%) converted into organic species. Taking into account both nutritional quality and safety, the Se(IV)-enriched lettuce appeared more favorable as a potential selenium source for human consumption.