Sorptive sinks are extensively used in the bioaccessibility of organic contaminants, but their suitability for simulating the intestinal cell is seldom reported. In the present study, the sorption efficiency of PAHs by sorptive sinks including silica, poly(ethylene-co-vinyl acetate) (polyE), tenax, and C18 were compared with that by caco-2 cells. The elimination rate constants of phenanthrene, fluoranthene, pyrene, benzo(a)pyrene by caco-2 cell were 0.0417 ± 0.006 min⁻¹, 0.0411 ± 0.0074 min⁻¹, 0.0362 ± 0.006 min⁻¹, and 0.0526 ± 0.0037 min⁻¹, respectively, which were more closely to that of silica and polyE compared to other materials. This indicated that these materials might be the preferable sorptive sinks to simulate absorption of PAHs by intestinal cells. The bioaccessibility of phenanthrene, fluoranthene, pyrene, benzo(a)pyrene in indoor dust ranged from 15.5–43.5%, 9.10–38.8%, 10.0–37.9%, and 6.00–21.9%, respectively, based on physiologically based extraction test (PBET) and the sorptive sinks added in the intestinal solution led to 1.17 to 8.47-fold enhancement of bioaccessibility. The correlation of in vivo PAHs relative bioavailability (RBA) and in vitro digestion bioaccessibility with or without the sorptive sinks of indoor dust were measured, and the results indicated that silica and polyE were more likely to predict PAHs RBA of indoor dust, which was consistent with the results of sorption kinetics assay. The present results indicate that silica and polyE have the potential to simulate caco-2 cell and the inclusion of these materials in the PBET is likely to predict PAHs RBA in indoor dust.