The study was conducted to determine the replacement value of millet for maize as a source of energy in the diets of growing rabbits. Forty weaned mongrel rabbits were used for the study. The rabbits were randomly assigned to five dietary treatments with eight rabbits per treatments. The rabbits were kept for eight weeks during which they were fed formulated feed in which maize was replaced with millet at 0, 25, 50, 75 and 100% levels weight, carcass weight, head, tail, small intestine, large intestine, spleen, heart and stomach were all similar across the treatments. In the economic analysis, the total feed intake was observed higher in T5 (3.96kg) and least feed intake in T4 (3.81kg). T1 had the highest feed cost/kg. Total weight gain was higher in T4 and feed cost/gain was observed high in T1 with the value (N78.28).