Around 70-80% of alcohol is efficiently absorbed by the small intestine due to its big surface area. However, alcohol is also absorbed by all parts of the gastrointestinal tract. In fact, the stomach absorbs 10-20% of alcohol. This is the reason why people who have ingested food prior to drinking alcohol are able to hold their liquor better. Once the alcohol is absorbed, it travels throughout the body via the person's blood until equilibrium is achieved.
