Nine bucks West African Dwarf goats (WADg) of 8-10 months with average initial weight of 8.5±0.05 were allotted to individual metabolic cages in a CRD in a 21-days experiment to compare the digestibility and nitrogen balance of maize bran (MB), rice bran(RB) and wheat offal (WO) in WADg. Results shows that DM value ranged between 83.20% MB and 90.30% in RB while WO had the highest 11.43% of CP, ADF value ranged between 58.00% in WO to 63.00% in MB. CP intake was significantly (p<0.05) higher in goat placed on WO than other animals.. The value of CF, ADF, NDF and Ash intake was significantly similar (p>0.05) in goat fed WO and RB. The DM digestibility were significantly (p<0.05) higher (56.00%) in goats fed WO followed by RB and MB with 42.08% and 40.57% respectively. The apparent digestibility of CP were similar (p>0.05) in all the animals, CF digestibility were lower (10.80%) in animals fed WO. Acid detergent fibre (ADF) and NDF digestibility were significantly (p<0.05) higher (88.52%) and 58.33% in animal fed with RB. Nitrogen intake varied significantly (p<0.05) across the treatments with 1.96g/day in goat fed MB followed by 2.66g/day MB and 3.84g/day in animal fed WO. Animals fed WO and RB had highest significantly (p<0.05) 2.16g/day and 2.20g/day of N-balance. The positive N-balance observed in all goats suggested that N absorbed was well tolerated and utilized by the animals, so the treatments gives a better chance for dry season feed or when animals are tethered without any adverse effects