The byproducts of agricultural processes have great potential as a source of low cost animal feed. In this paper we assess the potential of acai palm (Euterpe oleracea Mart.) seed as a food source for sheep. Sixteen non-castrated male sheep with average initial body weight of 22 kg were randomly assigned to one of four diet treatments, using initial body weight as a covariate. The diets consisted of coastcross hay and a variable proportion of acai seed meal (0, 5, 10 and 15% - DM basis) added to feed concentrate at a ratio 60:40 (roughage:concentrate). The animals were slaughtered at the end of the experiment to measure carcass and commercial cuts dressing of each animal. No treatment effect on carcass, commercial cuts and non-carcass components dressing was detected, but significant effect on daily weight gain and shoulder dressing was observed. Acai seed meal added to the diet up to 15% in replacement with forage during dry seasons does not seem to compromise carcass and non-carcass components and is therefore a potentially valuable and low cost component of sheep feed. Key words: By-product, organs, performance, sheep, viscera.