This review is the second in a series of three articles considering how different types of dietary fibre may affect gut function and health, focusing on the impact of dietary fibre intake on the small intestinal digestive processes. While the small intestinal structure supports the large proportion of gastrointestinal absorption that occurs there, the processes of digestion of macronutrients are largely dependent on the exocrine secretions of the pancreas and liver. The impact of dietary fibre, either as isolates or an integral part of foods such as fruits and vegetables, is therefore also considered on the exocrine functions of these accessory organs. The physiological processes of these three interconnected organs of digestion are outlined and the evidence that dietary fibre impacts on these processes is considered. Evidence for the association of long-term dietary fibre intake on health outcomes related to these organs is also evaluated.