Two experiments (4 X 4 Latin squares) were conducted, using four multiple-cannulated wethers (mean body weight, 65 kg), to determine effects of treating wheat straw (WS) with alkaline solutions (pH 11.5) of hydrogen peroxide (AHP; .26 g hydrogen peroxide/g WS) on site and extent of nutrient digestion in sheep. Diets contained either 33 to 37% (low WS) or 70 to 72% (high WS) AHP-treated (T) or non-treated (C) WS. Treatment of WS with AHP resulted in increased acid detergent fiber and cellulose concentrations and decreased acid detergent lignin (ADL) concentrations compared with non-treated WS. In Exp. 1, intakes were held constant at approximately 1,044 g dry matter (DM)/d. When fed AHP-treated WS diets, wethers digested more (P less than .05) DM, neutral detergent fiber (NDF) and cellulose in the stomach (54.8, 47.4, 51.6 and 20.0%; 65.6, 68.8, 51.5 and 37.2%; 66.6, 74.2, 45.2 and 40.7% of intake, respectively, for low WS-T, high WS-T, low WS-C and high WS-C diets) and in the total tract (83.0, 74.8, 68.4 and 50.0%; 81.8, 81.0, 53.9 and 42.1%; 85.2, 86.9, 50.2 and 47.6%, respectively, for the low WS-T, high WS-T, low WS-C and high WS-C diets), and had lower (P less than .05) ruminal pH than when fed the non-treated WS diets. In Exp. 2, the same wethers were fed diets similar to those fed in Exp. 1, but at ad libitum intake. Wethers consumed less (P less than .05) feed when fed the high WS-C diet than when fed the other three diets (2,234, 2,526, 2,271 and 1,297 g/d for the low WS-T, high WS-T, low WS-C and high WS-C diets, respectively). Digestibilities of DM, NDF and cellulose were higher (P less than .05) when sheep were fed the treated WS diets than when fed the non-treated WS diets (82.7, 70.7, 68.4 and 58.0%; 78.6, 72.9, 49.4 and 51.6%; 78.0, 84.0, 53.8 and 37.5%, respectively, for the low WS-T, high WS-T, low WS-C and high WS-C diets). Fluid and particulate dilution rates in the rumen were higher (P less than .08) when wethers consumed AHP-treated WS diets compared with non-treated WS diets (8.21, 8.56, 6.96 and 6.81%/h; 6.06, 6.73, 4.05 and 3.15%/h, respectively, for the low WS-T, high WS-T, low WS-C and high WS-C diets). The AHP treatment was successful in overcoming the major barriers to microbial degradation of WS in the gastrointestinal tract of wethers.