The oil absorption during frying is a complex phenomenon and how the oil permeated into the sample is still not clear. The oil absorption behavior of potato chips was investigated by combined the dyed oil methods, digital photo analysis, confocal laser scanning microscopy, low field nuclear magnetic resonance imager and mercury porosimeter. The relationship between the oil absorption with frying time, microstructure and pore formation was discussed. The results showed that the content of total oil and structural oil of potato chips increased with the increasing of frying time, and it reached 40.44% and 6.44% at 2 min, respectively. Penetrated surface oil reached the maximum at 2 min and then decreased. The oil infiltration was in accordance with the sequence from outside to inside of potato chips and the oil was distributed along the contours of the cells and filling cell interstitial. The oil absorption was closely related to the pore properties, and the total pore volume and porosity of potato chips increased but bulk density decreased during the first 8 min, which remained constant at 1.63 mL g⁻¹, 0.42 g mL⁻¹ and 68.7% during 8–12 min. The results could provide scientific guidance for the production of low-fat and healthy fried food.