AbstractA comparison was made of some factors affecting digestibility in sheep and cattle. In one experiment four castrated male sheep and four non‐lactating cows were given diets of hay and of hay and concentrates, and in another experiment similar groups of animals were offered diets consisting mainly of hay or hay and lucerne cobs. In both experiments there was good agreement in digestibility between the sheep and cows. With diets which did not stimulate maximum rumination, sheep tended to ruminate for a longer time per day than cows. At high feed intakes rumination times were similar in sheep and cows. Times spent eating, ruminating or chewing per unit of feed DM were 6 to 19 times longer in the sheep than in the cows. Retention times of stained hay in the gut tended to be slightly shorter in sheep than cows and those of stained barley husk and of processed lucerne were similar in the sheep and cows. The median size of faecal particles was 1.4 to 1.9 times greater in cattle than sheep. The similarities and differences between sheep and cattle in the factors affecting digestibility are discusse