This study was designed to determine the effect of physical form and urea treatment of rice straw on rumen fermentation, microbial protein synthesis and nutrient digestibility. Four rumen-fistulated dairy steers were randomly assigned according to a 2 (2 factorial arrangement in a 4 (4 Latin square design to receive four dietary treatments. Factor A was roughage source: untreated rice straw (RS) and urea-treated (3%) rice straw (UTRS), and factor B was type of physical form of rice straw: long form rice straw (LFR) and chopped (4 cm) rice straw (CHR). The steers were offered the concentrate at 0.5% body weight (BW) /d and rice straw was fed ad libitum. DM intake and nutrient digestibility were increased (p<0.05) by urea treatment. Ruminal pH were decreased (p<0.05) in UTRS fed group, while ruminal ammonia nitrogen ($NH_3$-N) and blood urea nitrogen (BUN) were increased (p<0.01) by urea treatment. Total volatile fatty acid (VFA) concentrations increased (p<0.01) when steers were fed UTRS. Furthermore, VFA concentrations were not altered by treatments (p>0.05), except propionic acid (C3) was increased (p<0.05) in UTRS fed group. Nitrogen (N) balance was affected by urea treatment (p<0.05). Microbial protein synthesis (MCP) synthesis were greater by UTRS and CHR group (p<0.05). The efficiency of microbial N synthesis was greater for UTRS than for RS (p<0.05). From these results, it can be concluded that using the long form combined with urea treatment of rice straw improved feed intake, digestibility, rumen fermentation and efficiency of microbial N synthesis in crossbred dairy steers.