In this study, we aimed to determine the contribution of substrates to tricarboxylic acid (TCA) cycle fluxes in rumen epithelial cells (REC) and duodenal mucosal cells (DMC) isolated from Angus bulls (n = 6) fed either a 75% forage (HF) or 75% concentrate (HC) diet. In separate incubations, [13C6]glucose, [13C5]glutamate, [13C5]glutamine, [13C6]leucine, or [13C5]valine were added in increasing concentrations to basal media containing SCFA and a complete mixture of amino acids. Lactate, pyruvate, and TCA cycle intermediates were analyzed by GC-MS followed by 13C-mass isotopomer distribution analysis. Glucose metabolism accounted for 10–19% of lactate flux in REC from HF-fed bulls compared with 27–39% in REC from HC and in DMC from bulls fed both diets (P < 0.05). For both cell types, as concentration increased, an increasing proportion (3–63%) of α-ketoglutarate flux derived from glutamate, whereas glutamine contributed