Milk is a nutrient-rich and well-balanced food containing high-quality proteins with super-digestibility. The dairy products produced from milk make an important contribution to the total dietary supply of nutrients. However, the digestion and absorption of nutrients not only is based on the high quality and the content of individual nutrients in the diet but also is largely determined by the structure and matrix of the food. Depending on the processing treatments during the manufacture of dairy products, there may be different structural modifications of the milk proteins and fat. Structural modifications can also occur because of interactions between milk components and physiological components. The structure of the clot formed under gastric conditions, which influences the digestion of protein and fat during gastrointestinal digestion, and the effect of the processing conditions on the coagulation and the structure of the clot are discussed through a summary of recent studies in the field.