Four Holstein steers (222 kg) with cannulas in the rumen and proximal duodenum were used in a crossover design experiment to evaluate the energy and protein value of dehydrated poultry excreta (DPE). Dietary treatments contained (DM basis) 4% alfalfa hay, 8% sudangrass hay, 49% flaked barley, 8% cane molasses, 3% yellow grease, .8% urea, 1.4% limestone, .3% mineral salt, and .4% chromic oxide, plus 25% of either tapioca pellets or DPE. The DPE contained 42% ash and 27% CP (6% true protein). Substituting DPE for tapioca decreased the DE value of the diet (P < .01). The estimated DE value of the DPE was 1.36 Mcal/kg (.34 Mcal NEm/ kg). There were no treatment effects (P > .10) on microbial N flow to the small intestine or ruminal microbial efficiency (grams of microbial N/kilogram of OM fermented). The addition of DPE increased (P < .05) the flow of non-ammonia and feed N to the small intestine. The estimated ruminal escape N value of DPE was 22%, although very little of this was true protein. Dehydrated poultry excreta did not increase (P > .10) flow of alpha-amino N to the small intestine. Ruminal degradability of uric acid was 96%. Total tract true digestibility of N in DPE was 84%. It is concluded that the NE value of DPE is markedly overestimated in current tables of feeding standards. Less than 10% of the N in DPE escapes the rumen as true protein N.