Effects were evaluated of high dietary levels of magnesium oxide (MgO) or limestone on DM, OM and CP digestibility, N balance and intestinal absorption of amino acids by lambs fed a high concentrate diet. Twelve wether lambs equipped with abomasal and ileal cannulas were blocked by weight and breeding and allotted to treatments in a randomized block design in two consecutive trials. Diets were control (800 g), control plus 1.5% MgO (812 g), control plus 1.5% limestone (812 g) and control plus 3.0% limestone (824 g) fed in two equal portions at 12-h intervals. Ruminal fluid pH differences were small. The pH of ileal digesta was greater (P less than .05) with MgO than with limestone (8.23 vs 7.73). Fecal pH was higher (P less than .01) for lambs fed all mineral treatments (avg 8.75) than for lambs fed the control (7.61) and was higher (P less than .01) when MgO (9.53) rather than limestone (8.36) was fed. Ruminal NH3N was lower (P less than .01) when lambs were fed MgO (11.9 mg/dl) compared with limestone (avg 31.2 mg/dl). Preintestinal DM digestibility was greatest (P less than .10) with limestone (avg 49.5%) feeding compared with feeding MgO (31.2%) or the control (35.4%). About 41.5% more essential (P less than .05) and 48% more nonessential (P less than .03) amino acids reached the small intestine when MgO was fed than when limestone was fed. Partial digestibility of amino acids in the small intestine was reduced (P less than .03) an average of 5 percentage units when MgO or limestone was fed. Feeding high levels of MgO or limestone to lambs did not improve the overall digestibility of DM, OM or CP. In fact, feeding high levels of MgO or limestone appeared to be detrimental, reducing intestinal absorption of amino acids.