An economic evaluation of wet corn gluten feed used in beef feedlot finishing was done. Data were from feeding trials at North Dakota State University. Four rations were analyzed at 0 percent, 28 percent, 56 percent, and 85 percent wet corn gluten based on dry matter intake. Data were entered into a computer model that integrated the feeding trial data with economic input and output prices. A typical feedlot example was used. Results indicated that the 56 percent ration was the most biologically efficient. A matrix of results can be shown for various corn prices, relative to wet corn gluten feed prices and quantities fed. Based on this study, wet corn gluten feed is priced competitively with other feed stuffs.