A feeding trial was conducted with 940-lb yearling steers fed 113 days to determine the feeding value of distillers grains relative to corn grain. Replacing corn and urea with wet distillers grains for 20% of the diet dry matter tended to increase gain with no increase in feed consumption, resulting in improved feed conversion. Replacing 40% of diet dry matter with wet distillers grains decreased feed intake without affecting gains, and improved feed efficiency. The overall average estimated net energy value of wet distillers grains was 1.20 Mcal NEg per pound dry matter. This experiment confirmed the observations in previous cattle feeding experiments, that for finishing cattle wet distillers grains have a high energy value compared with cracked corn grain. Another objective of the study was to determine if cattle being fed wet distillers grains could be suddenly changed to a different diet if the supply of wet feed was suddenly disrupted. It was found that if intake is managed during the change, that distillers grains portion of the diet can be suddenly changed from wet to dry and then changed back to wet after a week, without sacrificing performance of the cattle.