Most measurements of digestibility are earned out with sheep rather than cattle because of the smaller amounts of feed and faeces involved. Yet the results are most often used with cattle. It is widely believed that digestibility in sheep is poorer than cattle with low digestibility feedstuffs and better with high digestibility feedstuffs, but that the magnitude of the differences is small. However, this belief is largely based on work with forages and there have been few direct comparisons between cattle and sheep fed concentrate ingredients. The objective of this experiment was to compare the digestibility by cattle and sheep of five samples of concentrate ingredients: citrus pulp, molassed beet pulp, corn gluten feed, barley and grain screenings.