Abstract. To evaluate the effect of dietary protein of diverse rumen degradability on the efficiency of metabolizable energy (ME) utilization by calves at the growth and maintenance levels of feeding. A total of 54 energy balance trials were conducted using 18 Holstein castrated male calves given four diets containing soybean meal (SBM), cottonseed meal (CSM), heated soybean meal (HSBM) and corn gluten meal (CGM) as a main source of protein. The trials were carried out at the ages of 13 weeks for the growth (G) level of feeding and 15 weeks for maintenance (M) followed by the 24-h measurement of fasting (F) heat production after 3-day fasting. The dg values were 0.657, 0.543, 0.463 and 0.413 for SBM, CSM, HSBM and CGM, respectively. The regression analyses of energy retention (ER, kJ/W^0.75) on the intake of ME (IME, kJ/W^0.75) above the maintenance level revealed no significant differences among diets and gave a following pooled equation: ER = 0.56(±0.04)IME – 311, r = 0.897 (P<0.01). The below M level resulted in the following two distinct equations for the diet with a higher dg of protein source and that of a lower dg: ER = 0.77(±0.02)IME – 403, r = 0.994 (P<0.01) for SBM + CSM. ER = 0.60(±0.03)IME – 350, r = 0.982 (P<0.01) for HSBM + CGM. We concluded that ME utilization for maintenance may be influenced by the protein sources of different dg, but not for growth.