Replacing regular urea (RU) by slow-release urea (SRU) at two levels of non-protein nitrogen (NPN) in concentrate, offered with low-quality roughage, was evaluated in beef steers on dry matter intake (DMI), ruminal fermentation parameters, plasma urea nitrogen (PUN), total tract apparent digestibility of diets and in situ degradability of nitrogen sources. Eight ruminally cannulated steers were allocated into two 4x4 Latin squares, totalizing four treatments: 40 NPN/0 SRU: 40% of concentrate crude protein (CP) as NPN, resulting from 0% of SRU and 100% of RU; 40 NPN/50 SRU: 40% of concentrate CP as NPN, resulting from 50% of SRU and 50% of RU; 40 NPN/100 SRU: 40% of concentrate CP as NPN, resulting from 100% of SRU and 0% of RU; 80 NPN/100 SRU: 80% of concentrate CP as NPN, resulting from 100% of SRU and 0% of RU. Results showed that partial substitution of regular urea by slow-release urea did not alter dry matter intake, pattern of ruminal fermentation or plasma urea nitrogen concentrations and increased the total tract apparent digestibility of crude protein in steers diets. The increase in non-protein nitrogen content in crude protein of the concentrate could compromise feed intake and the efficiency of nutrient utilization in the steers fed complete diets based on low quality forage.