This study was aimed to evaluate N excretion between goat and sheep. This study used the data of 30 male Kacang goats (BW 8.3 - 23.8 kg) and 30 male thin tailed sheep (BW 20.7 - 28.5kg) from 6 experiments. The diets contained 9-18% CP and 55-78% TDN. Paramaters observed were N intake (NI) and N feces of goat (NFG), N feces of sheep (NFS) N urine of goat (NUG), N urine of sheep (NUS) and N excreted total for goats (NETG) and sheep (NETS). All data were analyzed using correlation regression analysis. The data showed that NI was correlated with NUS (r=0.478), NFS (r=0.709) as well as NETS (r=0.732), all were belong to sheep stronger than of goats (NUG r=0.311; NFG r=0.334 and NETG r=0.157. Based on the results, it can be concluded that sheep and goat has a different ability to utilize the N intake, and therefore the goats and sheep could not be predicted using single prediction estimation and suggested to be provided by specific prediction equation.