Total contents and bioaccessible fractions of Ca, K, Mg, Na, P and Zn in bovine milk and soy-based were determined to investigate if this plant-based beverage could be an adequate substitute of bovine milk with relation to the ingestion of these essential elements. The quantification of the elements was made by inductively coupled plasma optical emission spectrometry (ICP OES) and their bioaccessibilities were evaluated by in vitro simulation of the human gastrointestinal digestion. Total contents of minerals were similar among the milk samples, whereas the concentrations determined in soy-based beverages exhibited more variability, mainly for Ca, P and Zn. All the evaluated elements presented bioaccessible fractions higher than 60% in bovine milk, whereas in the soy-based beverages bioaccessibilities lower than 30% were obtained for P and Zn. Special attention should be given for P and Zn intake in cases of substitution of bovine milk by soy-based beverages.