A metabolism trial was conducted in finishing heifers to determine if allantoin in spot urine samples could be a predictor of microbial CP (MCP) supply. When corn bran replaced high moisture corn, ruminal pH was higher and microbial efficiency and flow were greater. Estimated microbial efficiency and flow were not different for SBM compared to urea as a source of degradable protein. Daily variation in intake was reflected in MCP estimates. Within day variation for MCP estimates was consistent and small. Estimates of MCP from allantoin in spot urine samples followed NRC estimates. Results demonstrate that allantoin is an effective predictor of MCP flow