The chemical composition and in vitro dry-matter digestibility (IVDMD) of manure collected from steers fed on a high-concentrate diet were investigated. The influence of the time interval between excretion and freeze drying of manure on its chemical composition and IVDMD and the influence of formalin treatment (8 g/kg) thereupon, were also studied. A relatively high mean IVDMD with large variation (67,8 ± 8,8%) was measured for freshly excreted manure. The mean content of acid detergent fibre (ADF) was found to be relatively low (20,3 ± 4,2%). A mean crude-protein (CP) content of 14,5 ± 1,3% consisting mainly of true protein (TP) (93,1 ± 6,3%) but containing an above-normal proportion of nitrogen in the ADF fraction (21,4 ± 3,6%), was measured. Under room conditions, a 24-h time interval between excretion and freeze drying had little influence on the chemical composition and IVDMD of the manure. Formalin treatment under these conditions negatively influenced the chemical composition and IVDMD of these parameters with respect to nutritive value.