The direct, residual and overall effects of the plane of nutrition of calves in early life were investigated with a factorial arrangement of high, medium and low planes of nutrition (H, M and L respectively) imposed from 2 to 14 weeks of age (Period 1) and high and low planes of nutrition (H and L respectively) from 14 to 26 weeks (Period 2). A common high plane of nutrition was offered from 26 weeks of age until the mean slaughter live weight of 527 kg. The planes of nutrition were based on appropriate fixed allowances of concentrates and good quality silage offered ad libitum apart from the first half of Period 1 where appropriate allowances of milk substitute were offered and the roughage was hay. In addition to the final slaughter point, representative samples of three calves per treatment were also slaughtered at the start of the experiment and at the end of Periods 1 and 2 and crude protein, total lipid and ash were determined. Energy contents of the tissues were also estimated from protein and lipid analyses.