This paper describes the development of a mechanistic model integrating protein and energy metabolism in preruminant calves of 80-240 kg live weight. The objectives of the model are to gain insight into the partitioning of nutrients in the body of growing calves and to provide a tool for the development of feeding strategies for calves in this weight range. The model simulates the partitioning of nutrients from ingestion through intermediary metabolism to growth, consisting of accretions of protein, fat, ash and water. The model contains 10 state variables, comprising fatty acids, glucose, acetyl-CoA and amino acids as metabolite pools, and fat, ash and protein in muscle, hide, bone and viscera as body constituent pools. Turnover of protein and fat is represented. The model also includes a routine to check possible dietary amino acid imbalance and can be used to predict amino acid requirements on a theoretical basis. The model is based on two experiments, specifically designed for this purpose. Simulations of protein and fat accretion rates over a wide range of nutrient input suggest that the model is sound. In can be used as a research tool and for the development of feeding strategies for preruminant calves.