Lead, a metal with high neurotoxicity to children; cadmium, a carcinogenic and bioaccumulative contaminant and arsenic; a class 1 carcinogenic, are toxic elements (TEs) whose relevant route of exposure may be diet. We determined the bioaccessible fraction of lead, cadmium and arsenic from the diet of preschool children from 2 day care centers (DCC). A cross-sectional study was conducted with 64 1–4-year-old children from 2 DCCs, where the 24-hour duplicate diet samples were collected. The diet samples were analyzed by ICP-MS for lead, cadmium and arsenic total concentrations (n = 64) and their bioaccessibility were analyzed for a subsample (n = 10). The dietary intake (DI) mean for lead, cadmium and arsenic were 0.18 ± 0.11 µg kg⁻¹bw, 0.08 ± 0.04 µg kg ⁻¹bw and 0.61 ± 0.41 µg kg⁻¹bw, respectively. All DI calculated for TEs, considering total intake, were found lower than the tolerable limits (European Union, EU, or World Health Organization, WHO, when applicable), except for one child’s Pb intake. Bioaccessibilities ranged between 0–93%, 0–103% and 0–69%, for lead, cadmium and arsenic, respectively. Although DI for TEs has been found lower than TI, these reference values have been recently decreased or withdrawn, as it was the case for lead and arsenic, whose tolerable limits were withdrawn by WHO.