AbstractA simple model is developed for the energy transformation in growing microbial systems. The model is based on a linear equation for ATP consumption in the processes of growth and maintenance. A combination of this equation with macroscopic balances for the various components, the systems exchanges with the environment, and application of the concepts of the elementary balance allow the derivation of linear equations for the exchange of substrate, oxygen, and carbon dioxide with the environment. For growth on one sole carbon and energy source the model allows the definition of a critical substrate yield are expected and below which is decreasing substrate yield and energy supply growth limitation are expected. This restriction can be interpreted in a variety of other ways. It supplies a rationale for non‐energy‐production‐coupled transfer of hydrogen to oxygen or wasteful expenditure of ATP in growth on highly reduced substrates. It also allows the formulation of a limit to the maximum yield on oxygen that can never be exceeded in growth on highly reduced subst