Four Holstein cows fitted with ruminal, duodenal, and ileal cannulae were used in a 4 × 4 Latin square design to measure ruminal protein degradation and small intestinal digestion of diets containing untreated soybean meal or soybean meal treated with heat and either water, xylose, or calcium lignosulfonate. Diets consisting of 40% corn silage, 10% alfalfa cubes, and 50% grain mix, and averaging 16.8% crude protein (DM basis) were fed four times daily. Approximately 50% of the total dietary protein was supplied by the respective soybean meal source. Ruminal protein degradation was 70.6, 69.6, 55.8, and 53.7% for diets containing untreated soybean meal, water-soybean meal, xylose-soybean meal, and calcium lignosulfonate-soybean meal, respectively. Duodenal non-NH3 N flow (g/d) and absorption of non-NH3 N (g/d) in the small intestine were generally not affected by treatment. Duodenal bacterial N flow (g/d) was lower with xylose-soybean meal and lignosulfonate-soybean meal than with untreated soybean meal. Treatment of soybean meal with xylose or calcium lignosulfonate was successful in decreasing ruminal protein degradation. However, it 5be necessary to include a source of readily fermentable N in diets that contain protected proteins in order to supply adequate NH3 N for microbial protein synthesis.