AbstractSixty-four mixed breed steers were blocked on weight, randomly assigned to four treatments, and placed in individual pens. Treatments included finishing diets containing on a dry matter basis: 1) 8% corn silage (CS), 2) 8% wet brewers grain (WBG),3) 16% WBG, and 4) 24% WBG. Feed intake washigher (P <.05) for steers fed 16 or 24% WBG compared to those fed 8% WBG or CS diets. Intake was not different among animals fed the dietary treatments by the end of the 111-day trial. Cattle fed 16% WBG gained faster (P <.10) than those fed the 24% WBG diet. Feed efficiency and feed cost of gain favored the 16% WBG numerically over the other treatments. Based on feed cost of gain and 171.8kg of gain, steers fed the 8, 16, and 24% WBG fed for $2.04, 5.59 and -3.71, respectively, per head less than those fed 8% corn silage. Quality grade was significantly better for steers fed the 16% level of WBG. Wet brewers grain can besubstituted for 8% CS and urea equally in finishing diets. Wet brewers grain at 16% may be a more appropriate level in finishing diets than 8% WBG.