Seven pectin samples, six galactomannan sources, five carrageen samples, four alginate samples, one sample of gum traganth, agar agar and gum arabicum, two xanthan samples, two inulin samples and a galacto oligosaccharide, 22 cellulose samples, six lignin samples, four starch samples, nine protein samples, six isolated fats, three meat samples, two lung samples, two samples of skimmed milk powder, 12 prepared complete dry dog foods, 21 moist dog foods, nine dry and 25 moist cat foods and 10 faecal samples were analysed for heat combustion (adiabatic bomb calorimetry), crude nutrients, acid detergent fibre (ADF), and acid detergent lignin (ADL). Some of the non-starch polysaccharides which gave low levels of crude fibre and ADF were also analysed for total, insoluble and soluble fibre. The heat combustion of cellulose ranged between 17.0 and 17.5 kJ/g organic matter (OM). The variation was somewhat larger for other non-starch polysaccharides (pectin, galactomannan sources, carageen, alginate, gums, xanthan, inulin) where heat combustion ranged between 14.0 and 18.2 kJ/g OM. The heat combustion of lignin averaged 25.5 kJ/g OM with considerable variation (17.0-29.2 kJ/g OM). Starch had a narrow range (17.2-17.3 kJ/g OM). Heat combustion of protein samples varied between 22.0 and 24.6 kJ/g, and of fat samples varied between 38.0 and 39.6 kJ/g OM. When cellulose was analysed for crude fibre only between 62 and 85% OM was detected. ADF analyses of cellulose ranged between 75 and 93% OM. The crude fibre content of all other non-starch polysaccharides did not exceed 13% OM, with the exception of pectins (ADF 0.7-37% OM) and alginates (ADF 39-66% OM), the ADF content was also below 13% in these samples. In contrast the total fibre content was above 80% OM in all non-starch noncellulose polysaccharides and the percentage of soluble fibre was high (25-93% OM). Unprocessed lignin gave high readings for crude fibre (39-61% OM) and ADF (96-99% OM), while processed lignin had low crude fibre content (< 1% OM) and low ADF content (< 32%). ADL determined unprocessed lignin (78-91% OM), but again processed lignin was analysed incompletely (< 29%). Pectin and alginate gave false positive ADL readings of up to 31% OM, while all other non-starch polysaccharides were not determined by ADL. When gross energy was calculated with the factors (kJ/g) 24 for protein, 38 for fat and 17 for all carbohydrate, including fibre, there was a good correlation between calculated gross energy and heat combustion in 67 pet foods as well as in meat, lung and skimmed milk powder. In contrast to this the same factors underestimated heat combustion of faeces by around 8%.