Major non-digestible components of soybean seeds and okara were determined by an in vitro enzymatic-physiological method, alternative to dietary fibre. Total indigestible fraction was higher in okara (41.6%) than in seeds (28.5%), and consisted of soluble and insoluble fractions, mainly composed of non-starch polysaccharides, klason lignin and resistant protein. Total protein was lower in okara (32.29%) than in seeds (46.97%), as were oil (14.72% okara-20.89% seeds) and ash contents (3.18% okara-4.60% seeds). In vitro digestibility of protein was lower for okara (84.3%), than for soybean seed (91.8%). Moreover, okara showed high swelling (10.54 +/- A 0.14 mL/g d.w.) and water retention capacity (8.87 +/- A 0.06 g/g d.w.) and was fermented in vitro to a greater extent by Bifidobacterium bifidum (29.8%), than by Lactobacillus acidophilus (8.3%). For its composition, physico-chemical properties and bifidogenic capacity in vitro, okara is a potential candidate to be a prebiotic fibre-rich ingredient of new functional foods.