Eight Holstein steers (216±48 kg) fitted with ruminal and duodenal cannulas were used in a split plot design consisting of two simultaneous 4×4 Latin squares to evaluate the influence of wheat straw level (7% vs 14%, DM basis) and processing method (ground vs pelleting) on characteristics of digestion of dry rolled and SFC-based finishing diets for feedlot cattle. Wheat straw level and processing method were evaluated in a 2×2 factorial arrangement within each 4×4 Latin square design in which diets contained either dry rolled or SFC (whole plots). Composition of experimental diets is shown in Table 1. Diets included 0.35% chromic oxide as an indigestible marker to estimate nutrient flows and digestibility