The evolution in detail of the N retention during gestation was studied, dividing it in short periods of time, and how that retention affects Longissimus dorsi muscle. Simultaneously, the same study in pregnant rats treated with hydrocortisone acetate was done. During gestation N balance maintains high values that tend to increase at days 18 to 21. The greatest metabolic utilization of the N dietary corresponds to this period in which the percentage of the N retained in relation to the N absorbed is markedly higher than in previous days of gestation. In spite of the excellent quality and adequate concentration of protein in the diet, the administration of 4 mg/100 g weight and day of hydrocortisone acetate maintains the pregnant rat in a negative balance until day 18, as a consequence of the decrease in food intake and faecal and urinary N losses. From day 18 to day 21 of gestation the balance of N increases and the metabolic utilization of the dietary N is similar between pregnant rats injected with NaCl 0.9% and pregnant rats injected with hydrocortisone acetate. The Longissimus dorsi normal growth pattern (in relation to weight and N content) in young adult rats is not modified by gestation. The catabolic effects of hydrocortisone acetate on Longissimus dorsi muscle in pregnant rats can be observed from day 9 of treatment. The longer the treatment the higher the effect is.