In this study it was evaluated the replacement of a true protein source (soybean meal) by a non-protein nitrogen source (urea) in combination with two starch sources, fine ground corn and fine ground sorghum, in diets for feedlot finished cattle. Twenty four yearling bulls (16 Nelore and 8 Canchim), averaging 417 kg initial body weight and 15 months old were used. Animals were housed in 24 individual concrete floor pens for 90 days. Randomized complete blocks were used for the statistical design. Rations contained 20% Tifton hay and 80% concentrate. Treatments were fine ground corn + soybean meal (MFS), fine ground corn + urea (MU), fine ground sorghum + soybean meal (SFS), fine ground sorghum + urea (SU). According to NRC (1996) all treatments had positive metabolizable protein balances. There were no effects of energy sources on animal performance (p<0.05). Animals fed soybean meal had greater average daily gain and feed efficiency than those fed urea (p<0.05). KEY WORDS: High grain, non protein N, rumen degradable protein, soybean meal, urea.