The objectives of this study were to assess the relationship between urinary nitrogen excretion (UN, g/d) and milk urea nitrogen concentration (MUN, mg/dl) and whether the types of carbohydrates fed interacts with the dietary CP and the breed (size) of cows to affect this relationship. Eight multiparous cows (four Holstein and four Jersey) were fed four different diets in a 2 x 2 factorial arrangement of levels of crude protein (13 and 17%) and levels of neutral detergent fiber (30 and 40%). The experimental design was a split plot Latin square with breeds forming the main plots and diets forming the subplots. Experimental periods were 3 wk in length, with d 1 to 14 used for adjustment and d 15 to 19 used for a total collection of urine and feces. Crude protein concentrations had a significant effect on milk, milk fat and protein production, plasma urea N, MUN, and on N balance measurements (N intake, fecal and urinary N excretion, milk N production, N retention, apparent N digestibility, and N efficiency). Neutral detergent fiber levels had no effect on any production parameters or N balance measurements. The relationship between urinary N and MUN was linear over the range of MUN values observed and different for the two breeds. The breed effect on the UN-MUN relationship was no longer significant (P = 0.63) when body weight (BW) was included in the model. The optimal allometric coefficient for BW was 0.96 and was not different from 1.0. Therefore, the following equation is proposed to predict UN excretion based on MUN and BW: UN (g/d) = 0.0259 (+/- 0.0006) BW (kg) x MUN (mg/dl).