The effects of calf age and dam breeds of different milk yield potential on turnover of energy and nutrients were followed in 16 Simmental and 16 Angus beef cows with Angus-sired calves. Calf ages investigated were 1, 4, 7, and 10 mo. The forage offered for ad libitum access consisted of hay for the calves and of a constant mixture of grass silage, meadow hay, and straw (1:0.7:0.3 on a DM basis) for the cows. Calves of 10 mo of age received an additional 2.6 kg DM/d of crushed barley. The animals were kept in groups of four cows and four calves except in the respiration chambers, where only one cow (tethered) and her calf (loose) were grouped together. Indicator techniques were applied to obtain individual data on feces and urine volumes during group housing. In the Simmental cows, heavier on average by 22 kg, voluntary DMI was higher than in the Angus cows (14.0 vs 12.3 kg/d). In calves, DMI from supplementary feeds was 1.6, 3.9, and 6.3 kg/d, on average, at 4, 7, and 10 mo of age, respectively. Dam breed had no significant effect on DMI and ADG of calves and on BW changes of cows. System retention of energy, N, and P showed a curvilinear development with calf age. System energy expenditure, which linearly increased with calf age, was higher with Simmental than with Angus dams (11%), even when adjusted for metabolic BW (8%). Energy loss through methane linearly increased with NDF intake and, consequently, with calf age from 18 to 30 MJ/d (446 to 751 L/d) for cows and calves together. Similarly, fecal and urinary N excretion and fecal P excretion steadily increased with calf age. In calves, the easily volatile N percentage of manure N rapidly decreased from very high levels in young calves. The resulting changes in inclination to gaseous N loss during manure storage for 8 wk were more than compensated by alterations in N intake of the calves, resulting in an increased total system N loss with progressing lactation. Overall, the present results indicate a difference between Angus and Simmental in efficiency of nutrient and energy utilization that might be explained by the difference in amount of delivery of nutrients to the calves via milk vs forage. Suggestions are made as to how the emissions of N, P, and methane, which were excessive in relation to productivity, could be reduced by nutritional means.