As one of the most popular carbon-based nanomaterials, graphene oxide (GO) has the potential to be released in aquatic environment and interact with some coexistent organic pollutants, such as perfluorooctanesulfonate (PFOS), which is an emerging persistent organic pollutant. In this study, the adsorption of PFOS on GO in the presence of fulvic acid (FA), the impacts of GO and FA on PFOS toxicokinetics in carp (Cyprinus carpio), and in vitro digestion behaviors were examined. The results indicated that PFOS could be strongly adsorbed on GO with a Freundlich affinity coefficient KF of 580 ± 205 (mg/g)/(mg/L)n, while the adsorption was suppressed by FA due to competitive adsorption. GO significantly enhanced the bioaccumulation of PFOS in blood, kidney, liver, gill, intestine, and muscle of carp, and the corresponding bioaccumulation factor (BAF) was in the range of 2026-53513 L/kg. The enhancement was greatest for liver and intestine, which was 10.3 and 9.33 times of that without GO, respectively. In vivo toxicokinetic and in vitro digestion-absorption experiments indicated that GO could carry PFOS to penetrate the intestine cells. There herein, PFOS absorption, especially via intestine, and the uptake rate coefficient (ku) were greatly enhanced, leading to distinctly promoted bioaccumulation of PFOS in fish. However, FA could facilitate the flocculation of GO in the intestine and also accelerate excretion of GO-PFOS complex. Thus, in the presence of FA, PFOS absorption was reduced and the promotion effect of GO on PFOS accumulation was remitted.