Rations with energy parts of 50, 25 and 10% from barley, maize and potatoes were investigated comparatively by means of total metabolism experiments with oxen with a view to arriving at a more precise estimation equation of net energy fat for cattle. Parallel to the investigations with oxen the energy and nutrients digestibility of the rations in wethers was measured. The crude fibre content of the rations ranged from 166 to 271 g and the starch content from 69 to 330 g/kg DM. The daily starch intake of the oxen ranged from 575 to 2739 g on nutrition level (NL) 1.7 and from 365 to 1804 g on NL 1.1. The energy digestibility of the rations in oxen with energy parts of 50% barley, maize and potatoes was on average 73.5, 73.9 and 75.3%, of the rations with energy parts of 25% on average 72.2, 71.6 and 72.4% and of the rations with energy parts of 10% on average 68.8, 69.5 and 69.8%. The digestibility of energy and nutrients in cattle and sheep was in good agreement excepted crude protein and crude fat; these were digested 4-5%-units lower from cattle than from sheep. The increase of the nutrition level by one unit lowered the digestibility of rations with energy parts of 50 and 25% from concentrates in cattle about 3-6 units and of rations with energy parts of 10% from concentrates about one %-unit. Information about rumen physiological data is given comparatively between cattle and sheep.