The present study was conducted to determine plasma acetate, glucose and protein metabolism using dilution of isotopes [[1-$^{13}C$]Na acetate, [U-$^{13}C$]glucose and [1-$^{13}C$]leucine (Leu)] in sheep fed rice straw (Oriza japonica L.). Four sheep were assigned to either rice straw (RS-diet) or mixed hay (MH-diet) with a crossover design. Nitrogen (N) intake and N digestibility were lower (p = 0.002 and p = 0.02, respectively) for RS-diet than MH-diet, but N retention did not differ (p>0.10) between the diets. Concentrations of rumen acetate tended to be lower (p = 0.07), and propionate was higher (p = 0.02) for RS-diet than MH-diet. Concentrations of plasma lactate, non-esterified fatty acids, Leu and ${alpha}$-ketoisocaproic acid did not differ (p>0.10) between the diets, but plasma glucose and urea concentrations were lower (p = 0.01 and p = 0.003, respectively) for RS-diet than MH-diet. Turnover rate of plasma acetate did not differ (p = 0.39) between the diets, and plasma glucose and Leu turnover rates were numerically lower (p = 0.15 and p = 0.14, respectively) for RS-diet than MH-diet. Whole body protein synthesis and degradation did not differ (p>0.10) between the diets. Thus it can be concluded that the intermediary metabolism of acetate, glucose and protein on rice straw is comparable to mixed hay in sheep.