The study that assessed the impact of treatment of groundnut shell on performance, nutrient digestibility, and nitrogen utilization by Sokoto red goats was carried out at Professor Lawal Abdu Saulawa Livestock Teaching and Research Farm, Federal University Dustin-Ma, Katsina State. Fifteen growing male goats used for the experiment were allotted to three treatments at five for each treatment in a Completely Randomized Design (CRD) with each one serving as a replicate. The experiment comprised of three treatments namely T1, T2 and T3 at inclusion levels of urea treated GNS at 0%, 10% and 20% respectively. The feeding trial was carried out for 84 days. Growth, digestibility, and nitrogen utilization parameters were measured. The proximate analysis revealed slight increase in crude protein while crude fibre decreased with increased level of inclusion of GNS. Lignin composition also slightly reduced from 11.90% in T1 to 10.90% (T3). There were significant differences (P<0.05) in weight gain per day, daily feed intake and feed efficiency. Average daily weight gain (75g/day) and feed efficiency (0.15) were higher in treatment T3 than those of other treatments but with lower average dry matter intake (490.83g/day). The nitrogen intake, faecal nitrogen, urine nitrogen, nitrogen absorbed, nitrogen balance, and nitrogen retained were significantly different (P<0.05) across the treatments. Treatment T3 which contained 20% inclusion level of UGNS was the best among all the diets because it contained 86.90% CPD, 95.66% EED, 92.76%, CFD 17.45%, 14.27 g/day nitrogen balance and 81.82% nitrogen retention. The feed cost per kg liveweight gain was significantly less (P<0.05) in treatment T3. The conclusion of the study was that treatment T3, which contained 20% urea treated GNS performed better than others.