The visceral system (liver and portal-drained viscera) represents an interface between diet and the animal, and it acts as the main site of regulation of nutrients that are used for maintenance, growth, lactation, reproduction, and physical activities of animals. However the functions carried out by visceral organs have, however, a significant energetic cost and are influenced by a variety of factors, such as the level of feed intake and diet composition, among others. As a result, variable quantities of substances are metabolized by them and, thus, the pattern and the quantity of nutrients available to the peripheral tissues can be quite different from those absorbed at the intestinal lumen. Probably, the major source of variation in the efficiency of utilization of metabolizable energy among feeds is associated mainly with visceral metabolism and it is unlikely that the ratio ketogenic/glucogenic of absorbed substances has determinant effect under physiological conditions.