The apparent digestibility of nutrients and energy of 38 commercial dry extruded dog foods was measured using six adult (2 to 3 year-old) female Beagles. Diets contained [in g/kg dry matter (DM)]: 164-360 crude protein (CP); 79-261 ether extracts (EE); 8-33 crude fibre (CF) and 318-585 nitrogen free extracts (NFE). Apparent energy digestibility ranged from 77.3 to 91.6%, and was closely related to CF content (r=-0.85), yielding the resultant equation: GED (%)=94.00 - 4.04 x CF (% DM). The estimation of digestible energy content of foods from digestibility coefficients predicted from the above equation and gross energy measured or estimated from the Weende fractions, provides a more accurate prediction of experimental values than the Atwater approach followed by the National Research Council and the Association of American Feed Control Officials.