SUMMARYThe effects of heat treatment, as measured by undenatured non-casein nitrogen (NCN gN/100 g total N), and of protein: energy ratio on the digestibility coefficients and utilization of milk substitutes by lambs were investigated.Twenty-four Finnish Landrace × Dorset Horn lambs (12 males and 12 females) were given milk substitute diets in which approximately 20 or 30% of the gross energy was supplied by protein (PE20 and PE30). NCN levels were approximately 7, 12, 18 and 5, 11, 16 for diets PE20 and PE30 respectively.All lambs were offered a daily allowance of milk substitutes containing 7·95 MJ of gross energy from 3 to 25 days of age, when they were slaughtered and the chemical composition of the empty body was measured. Gains in the chemical components were measured using the comparative slaughter technique.For each unit increase in NCN value there was an increase in the apparent digestibility coefficients of dry matter (D.M.), crude protein (CP) and ash of 0·13, 0·13 and 0·93 percentage units, respectively. The apparent digestibility coefficients of all the dietary components, except lactose increased by 0·24 (d.m.), 0·24 (CP), 0·63 (fat), 0·75 (ash) and 0·32 (energy) percentage units and the metabolizability by 0·24 units for each 1% increase in PE.Live-weight and empty body-weight gains increased with increasing PE and NCN. Lambs receiving diets PE20 had a daily live-weight gain 42 g less than those on diets PE30; increasing NCN from 5 to 18 gN/100 g total nitrogen, increased live-weight gain by 33 g/day.Increasing PE and NCN increased water gain and nitrogen retention; increasing PE also increased ash retention and decreased fat gain.Lambs on diets PE20 contained more fat and less protein, at the same empty body weight, than those receiving diets PE30.Efficiencies of conversion of dry matter and energy to live-weight gain, and energy and N utilization all increased with increasing NCN, but increasing PE did not affect energy utilization and decreased N utilization.Female lambs had lower growth rates than males (—14·5 g/day) and had a higher total fat gain (128 g).