Final summary. Soybean meal is an extremely important ingredient for poultry nutrition and the poultry industry is the largest user of soybean meal. One of the most important nutritional components of soybean meal for poultry nutrition is its energy content, particularly metabolizable energy. It is hypothesized that the metabolizable energy content of soybean meal may be higher than previously thought and needs to be further evaluated. If soybean meal does indeed contain a higher metabolizable energy content than previously thought, that would increase the economic value of soybean meal for poultry. 34 samples of soybean meal and 13 samples of corn were obtained from various poultry companies and soybean processors. Those samples were analyzed for protein, fat, and fiber and then 15 of the soybean meals and five of the corn samples were selected to determine metabolizable energy in roosters using 48 hour digestibility assays. The metabolizable energy of the soybean meals and the corns was calculated to obtain values for the soybean meals specifically and also to be able to compare the metabolizable energy of the soybean meals relative to that of corn, which is the major energy providing ingredient in poultry diets. The true metabolizable energy was 3000 kcal/kg for the soybean meals and was 4078 kcal/kg for the corns on a dry matter basis. The value for soybean meal is higher than the values in feed composition tables and values commonly used by industry poultry nutritionists. In addition, the ratio of the true metabolizable energy of the soybean meal to corn was .735 or 73.5%. This ratio is higher than the table values and industry nutritionist values which are generally .67 to .70 or 67 to 70%. Thus, overall, these results indicate that the metabolizable energy and subsequent economical value of soybean meal for poultry may be somewhat higher than previously thought.