Water, vitamins, and minerals are necessary nutrients that cannot be digested and which
yield no energy (calories).
Technically glucose and other simple sugars, amino acids, and free fatty acids aren't
digested either, but they are metabolized.
Cellulose and other indigestible fibers are also important as food, but are not considered
nutrients.
More info...
https://www.quora.com/Which-food-cannot-be-digested-by-the-body
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