The water, sodium, and energy turnovers of little penguins were examined by comparing estimates determined from tritium (HTO), sodium-22 (22Na), and doubly labeled water (DLW) turnovers with estimates frotm simultaneous materials balance trials. Two diets were used to assess the effect of food type on assimilation eficiencies and on turnover rates. Energy assimilation eficiencies were higher with the squid diet than with the fish diet but were still the lowest recorded for any penguin species. All three isotopes had equilibrated with body pools between 2 and 6 h after injection and biological half-lives were 4.3, 3.4, and 2.9 days for HTO, 18O, and 22Na, respectively, with no difference between diets. On average, HTO-derived estimates were significantly higher than measured intake (6.5%), but DL W-derived estimates of metabolic rate were not significantly different from materials balance estimates. On average, 22Na underestimated dietary sodium intake by 5. 0%, and, although this difference was not significant, discrepancies were greater with the squid diet than with the fish diet. Changes of approximately 50% in isotope levels in the blood are required between injection and sampling to ensure reliable results from turnovers of all three isotopes.