Seventy-two medium-framed, crossbred steers (348 kg) were used in a randomized complete block design performance trial. Experimental diets contained (DM basis) 6% alfalfa hay, 6% sudangrass hay, 79% wheat, 2% yellow grease, 4% cane molasses, and 3% supplement. Treatments were 1) dry-rolled wheat (DRW, density = .52 kg/L); 2) steam-rolled wheat, coarse flake (SRW-C, density = .39 kg/L); and 3) steam-rolled wheat, thin flake (SRW-T density = .30 kg/L). Steam processing increased amyloglucosidase reactivity of wheat starch by 238 and 287% for SRW-C and SRW-T, respectively. Cattle performance was similar (P > .10) for SRW-C and SRW-T. Steam processing wheat increased ADG (13.5%, P < .10) and decreased DM intake/gain (8.8%, P < .05). Diet NE was precisely as expected for DRW, confirming the applicability of tabular NE values. Diet NEm was 3.7% lower (P < .05) for DRW than for SRW. The NEm and NEg of SRW were 2.28 and 1.59 Mcal/kg, respectively. Twelve Holstein steers (266 kg) were “T” cannulas in the rumen and proximal duodenum were used in a completely random design experiment to evaluate treatment effects on characteristics of ruminal and total tract digestion. Ruminal digestibilities of OM and starch were similar (P > .10) for DRW and SRW. Postruminal and total tract digestibility of OM (P < .10) and starch (P < .01) were increased with SRW. Dietary DE and ME values were greater (6.1 and 6.6%, respectively; P < .10) for SRW than for DRW.(ABSTRACT TRUNCATED AT 250 WORDS)