Energy and nitrogen losses in the urine were recorded in 134 individual balances with adult (1- to 2-year-old) female Beagles that were fed 23 dry extruded dog foods ranging in crude protein (CP) content from 242 to 360 g/kg dry matter. The energy equivalent of urinary nitrogen was estimated as 33.9 kJ/g N. Both energy losses in the urine corrected for the nitrogen balance, and the metabolizable energy (MEn): digestible energy (DE) ratio were found to be closely related to diet CP content (r : 0.851 and 0.820). The MEn content of extruded dog foods can be accurately calculated from the DE content, either by subtracting 4.59 MJ/kg CP or estimating the MEn/DE ratio from the food CP content by the following equation: MEn/DE=0.98 - 3.44 +/- 0.517 x CP (kg/MJ DE).