This study was conducted to determine the nutritive value of wheat-based wet distillers' grains (WDG) for ruminants. Chemical composition and in situ rumen degradability characteristics of WDG were compared with wet brewers' grain (WBG). The in situ trial involved three 48 h incubations utilizing one ruminally fistulated cow. Trail 2 compared the value of WDG in growing and finishing rations relative to WBG and a control based on standard feed ingredients. Relative to WBG, WDG had greater (P < 0.05) NDF and ADL and similar ADF and CP levels. Fractionation of CP indicated that WDG contained more (P < 0.05) neutral detergent and less acid detergent insoluble CP than WBG. Effective degradability of DM, CP, NDF and ADF in WDG exceeded (P < 0.05) WBG. Animal performance in the growing period was similar (P > 0.01) among treatments. During the finishing period the control fed steers grew faster (P < 0.05) than WBG fed steers. WDG fed steers exhibited more (P < 0.05) intermuscular fat than control or WBG fed steers and less (P < 0.05) subcutaneous fat than WBG fed steers. It was concluded that WDG is more degradable than WBG and thus cannot be considered as good a source of rumen undegraded protein. WDG can be used effectively as an energy and protein source for growing and finishing cattle. Key words: distillers' grains (wet), brewers' grains (wet), rumen degradability, cattle, gain, carcass