One potential application for glycerine is a gluconeogenic substrate for ruminants (Chung et al., 2007). Glycerine can be converted to glucose in the liver of cattle and can provide energy for cellular metabolism (Goff and Horst, 2001). Glycerine could be included in ruminant rations as an energetic feed ingredient and substituted for other feed ingredients, such as cereals, helping to reduce feed costs and improves meat quality (Farias et al., 2012 and Eiras et al., 2014). Therefore, the aim of this study was to determine the effects of different levels of dietary glycerine (as an energy source) on apparent digestibility, feed intake and efficiency and animal performance of Purunã bulls finished in a feedlot.