Twenty-one lambs averaging 21 kg of live weight fed isoproteic diets based on Rhodes grass hay, ground corn and one of the following protein sources cottonseed meal, urea or sugar cane yeast was used to evaluate the total protein and energy digestibilities and the N balance. The protein digestibilities were 63.4; 68.8 and 62.2% and the energy digestibilities were 58.8; 63.7 and 63.3% for diets with cottonseed meal, urea, and sugarcane yeast, respectively. The daily crude protein intake were 76.2: 72.7 and 69.7 g/day and of gross energy 231.9; 237.6 and 232.1 cal/kg(0.75)/day, for diets with cottonseed meal, urea, and sugarcane yeast, respectively. The results of nitrogen balance and absorbed nitrogen did not show effects of the nitrogen sources being obtained 0.046; 0.112 and -0.081 g/kg(0.75)/day and 7.73; 7.99 and 6.94 g/day for diets with cottonseed meal, urea. and sugarcane yeast, respectively. The utilization of cottonseed meal decreased the energy digestibility in relation to diets with urea or sugarcane yeast, but the nitrogen balance did not show substantial effect of the nitrogen sources.