The intake, excretion, and retention of nitrogen and sulfur were measured in weaner (liveweight 15-17 kg) and mature (40-45 kg) Merino sheep offered ad libitum amounts of three pasture hays. The hays (H, M and L) varied in their content of digestible organic matter (71, 59 and 45%), of nitrogen (2.84, 0.72 and 1.20%), and of sulfur (0.20, 0.13 and 0.09%). When given the most-digestible hay (H), the weaners retained more nitrogen than did the mature sheep (0.97 v. 0.81 g per l00g digestible organic matter intake (DOMI), but there was no difference in retention of sulfur (79 v. 74 mg per l00g DOMI)). However, on the basis of metabolic liveweight, the weaners incorporated more of both nutrients into tissues, while the mature wethers incorporated more nitrogen and sulfur into wool. The retention of nitrogen and of sulfur per unit of DOMI were similar for each age group of sheep when the medium quality hay (M) was given. Mature sheep again incorporated more of each nutrient into wool. With the poorest quality hay (L), the weaners excreted more nitrogen and sulfur as a proportion of the amounts consumed than did the mature sheep. This resulted in a lower retention of nitrogen (-1.45 v. -0.74 g per l00g DOMI) and sulfur (-77 v. -14 mg per l00g DOMI) by the weaners. There was a lower incorporation of nitrogen into tissues per unit of metabolic liveweight by the weaners, and the mature sheep incorporated more nitrogen and sulfur into wool. The weaners grew wool less efficiently (g per l00g DOMI) than the adult sheep on all diets, the difference being greatest when the poorest quality hay was given. These results are discussed in relation to the nature of tissue energy reserves in weaner sheep.