To compare the effects of two dietary protein sources, fish meal (FM) and corn gluten meal (CGM), fecal moisture content, nitrogen balance and urinary excretion were examined in adult cats. The dietary protein source did not cause a significant difference in daily food intake, water intake, urine volume, dry matter digestibility or urinary nitrogen excretion, but fecal moisture content was lower (P<0.02) in the CGM group. The HCl-insoluble fraction of urinary sediment tended to be higher in the CGM group (P<0.10), although urinary pH was similar in the two groups. These results suggest that CGM is comparable with FM in respect to nutritional value and the urine acidifying effect, but FM may be preferable to CGM for the prevention of constipation and struvite urolithiasis in cats.