As widely used synthetic chemicals， perfluorooctane sulfonic acid （PFOS） and perfluorooctanic acid （PFOA） are ubiquitous in the environment and the human body. Due to the extensive toxic effects and bioaccumulation of PFOS/PFOA，their impact on human health has attracted more and more attention. The absorption， distribution， metabolism， excretion and toxic effects of PFOS/PFOA in mammals are systematically summarized in this paper. Moreover，the safety limits of PFOS/PFOA are summarizes herein as well as the internal exposure levels of PFOS/PFOA in Chinese general population based on published literature in order to provide a scientific basis for PFOS/PFOA risk assessment and risk management.