This study was carried out at a private farm at Ismailya Governorate to evaluate the effect of incorporation of dried poultry litter (DPL) at level of 25% of concentrate feed mixture (CFM) on growth performance of male buffalo calves, digestibility and some rumen liquor parameters. Ten male calves of an average initial live body weight (LBW) of 303.8 kg were used. The animals were divided into two equal groups, according to live body weight. Animals of the first group were fed on 2% and 1% of body weight CFM and wheat straw, respectively. The second group was fed similar to those of the first group but 50% of the CFM was replaced by 25% dried poultry litter and 25%  yellow corn. In addition  two metabolism  trails were carried out with sheep  to evaluate the feeding value of the experimental rations. Rumen liquor samples were collected from the sheep at the end of the metabolism trial to determine pH, NH₃ –N and TVFA^,s  at 0, 3 and 6 hrs of feeding. Daily  dry matter intake (g/head) was non-significantly higher for the control diet than DPL diet (1268 vs. 1142 gm).  Incorporating dried poultry litter lowered TDN and DCP intake (g/kg w ^0.75). The digestibility coefficients of all nutrients of the DPL diet were, DM (63.01%), OM (65.76%), CP (55.60%), CF (49.76%), EE (85.80%) and NFE (73.93%). The corresponding values of control diet were, DM (64.67%), OM (65.20%), CP (59.01%), CF (41.36%), EE (84.04%) and NFE (73.75%). The digestibility of CF was improved by incorporating DPL and was significantly higher (P<0.05) for the tested diet compared with the control diet. The feeding values of the control and DPL diets as TDN were 60.20 and 60.50%, respectively. The nitrogen balance in both diets was positive and higher in the control diet (+6.52 vs. +6.12 gm/day). The nitrogen balance (NB) as % of N. intake or % of N digested was non-significantly higher for the DPL diet than the control diet.  Incorporation of poultry litter at level of 25% CFM lowered daily gain of the buffalo calves than the control (0.704 vs. 0.778 kg. Animals fed the control diet consumed (9.357 kg/day) compared with (9.308 kg/day) for animals fed DPL diet. Feed conversion in the animals fed the control diet was better than the DPL group (12.267 vs. 13.400 kg/kg. gain), for TDN (7.384 vs. 8.105 kg) and DCP (0.836 vs. 0.848 kg). Including DPL in the diet increased slightly, pH of the rumen liquor than control diet, while NH₃-N concentration was increased significantly (P<0.05) at 0, 3 and 6 hrs. post feeding than the control diet. In both diets rumen NH₃-N concentrations reached the maximum at 3 hrs post-feeding.  Total ruminal VFA`s were insignificantly higher for the DPL diet than the control diet. TVFA`s reached the maximum at 3 hrs post feeding for the two diets. The replacement of CFM by 25% DPL plus 25% corn had no negative effect on gain and health conditions of animals.  The overall results showed that dry poultry litter and corn could efficiently replace 50% of concentrate (33% of the total ration ) without adverse affects on digestibility and rumen liquid parameters by sheep. The replacement of  part of conventional protein by dry poultry litter in male buffalo ration had no negative effects on , average dairy gains, health conditions or general appearance of animals and was economically better.