There is a growing body of evidence showing the importance of extracellular vesicles (EVs) in the field of functional food research. It is worth noting that EVs contain functional proteins and miRNA, etc., which may mediate the bioactivities of phytochemicals. EVs comprise lipid bilayers, and thus the half-lives of their components are much longer than those of their free forms. Therefore, the ingested phytochemicals may be embedded in the EVs of gastrointestinal cells for their transportation to the circulating systems. On the other hand, the poor bioavailability and unstable properties of phytochemicals may be improved when encapsulated in EVs from milk, etc. Meanwhile, it has recently been revealed that plants produce EV-like nanoparticles that also contain bioactive proteins, nucleic acids, and, importantly, phytochemicals. This raises the possibility that the physiological functions of vegetables and fruits may be partially attributable to the plant-derived EVs. This chapter briefly highlights the significance of EVs in understanding the mechanism of action and transport of phytochemicals.