Naphthenic acids, which have a variety of commercial applications, occur naturally in conventional crude oil and in highly biodegraded petroleum such as that found in the Athabasca oil sands in Alberta, Canada. Oil sands extraction is done using a caustic aqueous extraction process. The alkaline pH releases the naphthenic acids from the oil sands and dissolves them into water as their soluble naphthenate forms, which are anionic surfactants. These aqueous extracts contain concentrations of naphthenates that are acutely lethal to fishes and other aquatic organisms. Previous research has shown that naphthenic acids can be taken up by fish, but the distribution of these acids in various tissues of the fish has not been determined. In this study, rainbow trout (Oncorhynchus mykiss) were exposed to commercial (Merichem) naphthenic acids in the laboratory. After a 10-d exposure to approximately 3 mg naphthenic acids/L, the fish were dissected and samples of gills, heart, liver, kidney, muscle, and eggs were extracted and analyzed for free (unconjugated) naphthenic acids by a gas chromatography–mass spectrometry method. Each of the tissues contained naphthenic acids and non-parametric statistical analyses showed that gills and livers contained higher concentrations than the muscles and that the livers had higher concentrations than the hearts. Four different species of fish (two fish of each species) were collected from the Athabasca River near two oil sands mining and extraction operations. No free naphthenic acids were detected in the muscle or liver of these fish.