Based on this experiment, it could be concluded that 3% urea-treated rice straw fed group resulted in increased total DM intake, improve digestibility, rumen fermentation and N balance, when compared with untreated rice straw group. However, no significant effects of chopped rice straw was found. The results suggest that urea-treated (3%) long form rice straw could improve performance, ruminal fermentation and N balance in dairy steers.