The present invention provides a composition comprising adenosine or adenosine triphosphate (ATP) acting as an absorption enhancer when combined with a nutritional material(s) such as nutrients, protein, peptides, vitamins, phytochemicals, minerals, fatty acids, or amino acids or a drug. Methods of administering ATP or adenosine to improve the bioavailability of a nutritional material(s) such as nutrients, protein, peptides, vitamins, phytochemicals, minerals, fatty acids, or amino acids or a drug are described.