The objective of this experiment was to evaluate the contribution of dietary nucleic acids to the urinary allantoin excretion. Four Japnaese Saanen kids, which were daily given cow's milk to maintain esophageal groove reflex, were used. The experiment consisted of 3 consecutive periods of 7 days each. In the 1st period, they were given a hay wafer, a concentrate mixture and cow's milk. In the 2nd period, they were given Tolura yeast dispersing with cow's milk as the source of nucleic acids (nucleic acids content: 11.0%, purine base content: 176μmole/g). It was assumed that all of the yeast was rumen-bypassed by esophageal reflex. In the 3rd period, the yeast was given as the dry diet. All of the ingested yeast was assumed to enter the rumen. During the last 5 days of each period, total urine was collected daily, and allantoin was determined. Daily urinary allantoin excretions (mmole/day) were 2.50, 6.32 and 4.42 for periods 1, 2 and 3, respectively. From these results, it was assumed that of the nucleic acids ingested as dry diet, over 45% was not degradaded in the rumen. It was considered that sometimes dietary nucleic acids may have a considerble effect on the urinary allantoin excretion.