Digestion of nucleic acids takes place in the small intestine. The enzyme present in pancreatic and intestinal juices acts on nucleic acids as follows RNA $\underset{Pancreatic\ juice}{\overset{\ \ \ \ \ \ \ \ \ \ \ \ \ RNase\ \ \ \ \ \ \ \ \ \ \ \ }{\rightarrow}}$ Ribonucleotides Ribonucleotides (Nucleotides) $\overset{\ Nucleotidases\ }{\rightarrow}$ Nucleosides + $IPO_{4}$ Nucleosides $\overset{\ Nucleosidases\ }{\rightarrow}$ Nitrogenous base + Pentose sugar