Chopped wheat straw was homogeneously mixed with urine of horses (5.75 gN per 1, 16.88 atom-% 15N-excess) and airtightly stored in plastic containers for 6 months. Three rumen fistulated sheep and goats each were fed with untreated or urine treated straw. Concentrate was added to straw. Untreated and urine treated straw were given in nylon bags and incubated in the rumen of sheep and goats for 1, 3, 6, 12, 24, 48 and 72 hours. A three compartment exponential function was used to fit the measurements of 15N-excess and 15N-amount of bag content. The curves and the calculated partial Y-values of the three compartments show the inflow and outflow of 15N into or from the bags and allow conclusions about the binding of urine N. Most N of urine was not compactly bound by straw during storage. Primarily microbial N was attached to the straw in the rumen. About 6% of urine N were bound more compact to the straw. Similar curves were calculated for 15N-excess and 15N-amount of nylon bags. The curves allow conclusions about tracer flows without quantitative knowledge. There were no significant differences between animal species.