Eight bullocks of comparable age and body weight were divided equally into 2 groups. They were fed either cocoa pod shells (CPS) or urea treated (1.3%) cocoa pod shells (UCPS) for a period of 24 days. A metabolism trial of 7 day period was carried out at the end of preliminary feeding period. The study indicated that animals fed both types of CPS recorded high payability (5.76 and 6.00 kg DMI). The material contained 0.25% theobromine and 2.4% tannic acid. In a period of 31 days, animals fed UCPS recorded 8.2 kg increase in body wt. but those fed CPS lost 1.17 kg body wt. The digestibility of nutrients vis-a-vis DM, CP, CF, NDF and ADF was higher (P< 0.05) for animals fed UCPS. Urea treatment of CPS also increased TDN(43 vs 37%) in addition to DCP (6.07 vs 1.34%). Urea treatment of CPS before feeding to animal is of considerable advantage.