This paper describes a methodology to make consistent economic data (national accounts) and data from “material” balances (energy balances, etc) in order to calibrate energy‐environment‐economy CGE models. The difficulties often underestimated in existing models to combine those data bases, push for reexamining the theory governing the description of the economic flows both in monetary value and in “physical” volumes. It results in an innovative process of hybridization of data which consists in relying on material flows and data on prices to delimit the cycle of material goods within the entire economic system without modifying the size of the economy. We apply the protocol in the last section to build a hybridized Input‐Output table with 16 sectors for Brazil in 2005.