Ruminant nitrogen utilization of soybean meal treated with 1) 70% ethanol at 23 or 78 degrees C, 2) 10% coconut oil or tallow, or 3) a combination of 70% ethanol at 78 degrees C and coconut oil or tallow was evaluated. Nitrogen solubility was lowest for soybean meal treated with ethanol at 78 degrees C, ethanol plus coconut oil and ethanol plus tallow. In situ nitrogen disappearance was lowest for soybean meal treated with ethanol at 78 degrees C, ethanol plus coconut oil, and ethanol plus tallow. Rates of nitrogen disappearance between 3 and 12 h were lowest for soybean meal treated with ethanol at 78 degrees C, ethanol plus coconut oil, and ethanol plus tallow. Nitrogen retained by lambs was greater for lambs fed soybean meal treated with ethanol at 78 degrees C than for those fed untreated soybean meal. Ruminal ammonia 4 h postfeeding was lowest for lambs fed soybean meal treated with ethanol at 78 degrees C, ethanol plus coconut oil, and coconut oil. These data indicate that the 78 degrees C ethanol treatment improved nitrogen utilization.