This study was conducted to compare the intake, digestibility and utilization of nitrogen by goats consuming high and low tannin diets. Low tannin diets were 100% grass(GS) and 50% grass + SO% alfalfa (GA), and high tannin diets were 50% grass + 50% lespedeza(GL) and 50% grass + 50% oak browse(G0). Dry matter intake did not differ among all diets, but digestibility of dry matter, cellular constituents, NDF and ADF showed slightly lower for high tannin diets(GO) than low tannin diets(GS and GA), but those were not differ between GL and low tannin diets with the exception of ADF digestibility. Total faces and urinary N were lower for high tannin diets than for low tannin diets. Apparently digested N was high in GA diets, but low in GO diets(P<O.OS), wherease retained N was high in GO diets, but low in GS diets. Biological value were higher for high tannin diets (GL and GO) than for low tannin diets(GS and GA).