Mathematical models are increasingly used to predict the response of an animal to a changing nutrient supply. The objective of this experiment was to provide data that can be used in model development or evaluation and concerns the energetic efficiency with which nutrients are used for protein and lipid deposition. A basal diet (D1), limiting in lysine supply, was fed at 1.7 MJ metabolizable energy (ME)/(kg BW(0.60) x d1) to growing pigs that weighed approximately 60 kg. Four additional diets were formulated: the basal diet and a dietary supplement that consisted of starch (D2), starch and corn gluten meal (D3), starch and casein (D4) or starch and lipid (D5). The latter four diets were fed at 2.55 MJ ME/(kg BW(0.60) x d1) and ensured the same intake of the basal diet across treatments; the difference was supplied by the supplement. Metabolic utilization of the basal diet and supplements was determined using nitrogen and energy balances (indirect calorimetry). The N retention was similar in pigs fed diets D1, D2, D3 and D5 but considerably higher in those fed D4. A data analysis model was developed to account for differences in ME utilization between nutrients. The ME not deposited as protein entered a common pool of energy, which was used for adenosine triphosphate synthesis or lipid deposition. The energetic efficiencies of ME utilization were 0.842, 0.520 and 0.883 for starch, protein and lipid, respectively. Due to the energy cost of protein deposition (or protein turnover), the energetic efficiencies of depositing dietary protein as protein or lipid were similar.