Two experiments were carried out with male and female (non-pregnant and non-lac tating) Yankasa sheep to determine the nutritive value of wheat offal. The two experiments were growth experiments and lasted for 56 and 70 days respectively. The treatments consisted of the following wheat offals levels, 0, 30, 60 and 90%. The results indicated that up to 30% wheat offal could be incorporated in the diet of sheep. The 30% wheat offal diet supported increased feed intake, weight gain and feed conversion efficiency. Increasing the level of wheat offal up to 60% resulted in reduced (P/0.05) feed intake and weight gain though the feed conversion ratio was not significantly affected. The 90% wheat offal resulted in further reduction in feed intake, weight gain and feed conversion ratio. The production cost revealed that the 90% wheat offal diet effected the highest cost per kilogram of body weight gain even though this cost did not significantly differ from that of the 30% wheat offal diet. However, the time taken to gain this weight differed greatly (P/-0.05) between the two diets (7 and 21 days for the 30 and 90% what offal diets respectively). Time factor also made the 30 and 60% wheat offal diets significantly different (P/-0.05). The time was 7 days for the 30% and 12 days for the 60% wheat offal. Dry matter digestibility. for the wheat offal diets was not significantly (p/_0.05) different, however, the 30% wheat offal diet had the highest digestibility which was significantly (p/-0.05) higher than that of the control diet. There was no significant difference among treatments in nitrogen digestibility.