The growth and efficiency of feed utilization of Simmentaler steers were studied on three dietary energy concentrations and three feeding levels. Energy concentration was varied through concentrate : roughage ratios, 80:20, 50:50 and 20:80, respectively, while the feeding levels were calculated as 94 (high), 84 (medium) and 75% (low) of the ad libitum ME intake. Gains differed significantly to highly significantly between energy concentrations and between feeding levels. Efficiency of feed utilization in terms of kg DM/kg empty body gain, kg empty body gain/100 MJ ME and MJ empty body energy/100 MJ ME differed significantly to highly significantly between energy concentrations but not significantly between feeding levels. The energy content of empty body gain as well as the subcutaneous fraction of carcass gain differed significantly between the 80:20, 50:50 and 20:80 concentrate : roughage ratios, but not significantly between feeding levels.