There are controversies regarding superiority in nutrient utilization between cross bred cattle and buffaloes. Therefore present experiment was carried out to compare cross bred cattle and buffaloes for nutrient utilization and Nitrogen balance by feeding three different TMR (ratios of concentrate and roughage). Six cross bred cattle and six buffaloes (about 2 years old) were randomly divided into three homogenous groups following 3×3 switch over design. Experimental feeding consists of feeding three ratio of concentrate(C) and roughage(R) (i.e.50C:50R; 20C:80R and 80C:20R) as TMR alternately to each group. The total DM (Kg/d) and DMI/Kg W0.75 were significantly (p<0.01) higher for buffalo than in cross bred cattle Percent DMI were significantly (p<0.01) higher in cattle than buffalo. Among the treatments DMI; DMI/Kg W0.75; DMI (%BW) were comparable. The OM,NDF,ADF,CP EE Intake (Kg/d) was significantly (p<0.01) higher for buffalo than cross bred cattle .The mean digestibility of DM and OM and CP was comparable among cross bred cattle and buffalo. Among various treatments digestibility of DM OM CP and NDF was significantly (p<0.01) higher for T3 than T1 and T2. The mean digestibility of NDF ADF and EE was significantly higher (p<0.05) for buffaloes than cross bred cattle. The nitrogen intake (g/Kgw0.75) and nitrogen balance g/Kgw0.75 was significantly higher (p<0.01) in buffaloes than crossbred cattle. The nitrogen intake (g/Kgw0.75) and nitrogen balance among the various treatments was significantly higher (p<0.01) in T3 than T2 and T1DCP (g/day), TDN (g/day), DCP (g)/ kgW0.75, TDN (g)/ kgW0.75intake and balance were higher in buffaloes than the cross bred cattle. Among the various treatments DCP (g/day), TDN (g/day), DCP (g)/ kgW0.75, TDN (g)/ kgW0.75 intake and balance was significantly higher (p<0.01) in T3 than T2 and T1..The nitrogen balance as percent of intake was buffaloes and cross bred cattle and was comparable with each other. Among the different treatments nitrogen balance as percent of intake was highest for T3 than T2 and T1. Thus from the above study we can conclude that buffaloes perform better than crossbred cattle in terms of nutrient utilization and nitrogen retention both under the high and low plane of nutrition.