Aims: To determine the in vitro conversion of plant lignans from two flax products (hull and seed) into the mammalian lignans, enterolactone and enterodiol, by bovine ruminal and faecal microbiota. Methods and Results: Flax seeds and hulls were incubated in vitro over a 96-h time course with ruminal or faecal inoculum. Plant lignans in flax seeds and hulls averaged 9.2 and 32.0 nmol mg(-1), respectively. The highest net production of enterodiol at 72 and 96 h of incubation was obtained with flax hulls incubated with faecal microbiota. There was no difference in net production of enterodiol between flax products within the first 24 h of incubation. In general, net production of enterolactone over the 96-h time course was significantly higher for flax products incubated with ruminal than with faecal microbiota. Net production of enterolactone at 72 and 96 h of incubation was greater for flax hulls than flax seeds. Conclusions: Results of the present experiment suggest that, of the metabolites studied, the main mammalian lignan metabolite produced from flax hulls and seeds by ruminal microbiota is enterolactone while faecal microbiota leads mainly to the net production of enterodiol. Significance and Impact of the Study: This research will improve the understanding of the metabolic pathway of mammalian lignans in dairy cows, in order to enable targeted manipulation of their quantities in milk.