The chemical and nutricional properties of flour from total calf omasum are assessed with the purpose of considering the utilization of a waste product from the meat industry as animal food. The results of the chemical percent analysis showed a high protein content of 78.6 g/100 g, a total lipid amount of 3.70 g/100 g and a cholesterol concentration of 0.14 g/100 g. From the study of the total saturated fatty acid composition it is deduced that palmitic acid prevails with a value of 28.4%. Unsaturated fatty acids show a value of 75% for oleic acid, this being the highest concentration. The values found for lipid composition are similar a fat bovine. Biological techniques were used to evaluate nitrogen utilization: Net Protein Utilization (NPU), true Digestibility (tD) and Biological Value (BV); a proof with casein as reference was simultaneously performed. The NPU, tD and the BV values found were: 58 +/- 7.0; 87 +/- 8.5 and 67 respectively. These results demonstrate that the assayed meat by-product had the adecuate nutritive elements for its industrialization as porcine balanced food.