We analysed the effects of goats' milk (GM) on the nutritive utilization of Ca and P in rats with resection of 50 % distal small intestine in comparison with cows' milk (CM) and a standard non-milk diet. The three test diets contained 200 g protein and 100 g fat/kg. The apparent digestibility coefficient (ADC) of Ca and P were considerably higher in the two groups of rats given the GM diet than those given the other two diets. Ca and P retention did not decrease by effect of intestinal resection with GM diet. In both groups of animals, serum Ca and P levels and ionic Ca were higher in the case of the GM diet than the other two diets, whereas the parathyroid hormone levels were lower. Ca content in femur, sternum and longissimus dorsi muscle was higher in rats given the GM diet. P content in femur and sternum was higher among the two groups of rats given a milk-based diet (GM or CM), especially with GM diet. The GM diet has beneficial effects on nutritive utilization of Ca and P in control rats and those with resection of the distal small intestine.