Laying hens were employed to study the effects of carrier on the true metabolizable energy (TME) of tallow using corn, milo, soybean meal, wheat bran, and dehydrated alfalfa meal with tallow at 0, 2, 4, or 6%. In addition to bomb calorimetry measurements on feed and excreta samples, tallow TME values were calculated from absorbability data. Estimates of TME for tallow varied with carrier feedstuff from 7.19 kcal/g in soybean meal to 13.62 kcal/g when wheat bran was fed. For the corn, milo, and soybean meal series only fat retentions were significantly affected by tallow supplementation. Calculated tallow absorbabilities were 101.8% with corn, 95.8% with milo, and 107.3% with soybean meal. Highest tallow TME values were obtained with wheat bran and dehydrated alfalfa meal, apparently due to increase protein retention from wheat bran and to both improved protein retention and starch absorption with dehydrated alfalfa meal.