Four Holstein steers (208 kg) with "T" cannulas in the rumen and proximal duodenum were used in a 4 x 4 Latin square design experiment to evaluate the interaction of feed intake level on comparative ruminal and total tract digestion of dry-rolled and steam-flaked corn. The basal diet contained (DM basis) 6% alfalfa hay, 6% sudangrass hay, 75% corn, 2% yellow grease, 5% cottonseed meal, 3% cane molasses, and 3% supplement. The corn portion of the diet was provided as either dry-rolled (density = .54 kg/L) or steam-flaked (density = .36 kg/L). Dry matter intake was restricted to allow for .64 vs 1.28 kg/d of weight gain (1.6 vs 2.4% of BW). Ruminal digestibility of OM, starch, and feed N were not affected (P > .10) by DMI. Postruminal digestion of OM and N and total tract digestibility of OM and DE decreased (P < .05) as DMI was increased. Total tract starch digestibility was not influenced (P > .10) by DMI. Steam flaking corn increased (P < .05) ruminal digestibility of OM and starch and postruminal and total tract digestibility of OM, starch, N, DE, and ME. Increasing DMI and steam flaking decreased (P < .05) ruminal pH and molar proportion of acetate. It is concluded that corn processing is the primary factor influencing site and extent of starch digestion. Decreasing DMI increases DE value of the diet; however, ME value is not affected because of increased energy loss as methane.