Effect of maintenance and ad libitum intakes on digestibility of different feed fractions was studied with six ruminally fistulated cows and six ruminally fistulated wethers to validate the use of sheep as a model for cattle. Complete diets were made up of ratios of alfalfa:cracked corn and soybean meal of 80:20, 55:45, and 30:70. The regression coefficient of the line relating organic matter digestibility with proportion of concentrate in the diet was smaller for the cows at ad libitum intake than for the other groups. Increasing the intake caused a decrease in digestibility of different fractions. The depression in digestibility was greater for the 30:70 forage:concentrate diet than for the others. At high intake, digestion values in the cows were less than those in the sheep for all diets. An increase in intake depressed the digestion of cell wall fractions and cell solubles including starch in cows, whereas in sheep, an increase in intake reduced cell wall digestion and to a lesser extent cell solubles, without affecting starch digestion. The digestive physiology of these species is sufficiently different to preclude the use of sheep data in formulating nutrient requirements for cows.