An experiment was conducted by feeding sorghum straw (Sorghum bicolor) based complete rations at roughage concentrate ratio 70:30 (CR-I), 60:40 (CR-II), 50:50 (CR-III), and 40:60 (CR-IV) for 180 days to find out suitable ratio of sorghum straw in the complete ration (mash form) on nutrient utilization and nitrogen balance in Nellore ram lambs. The DMI (g/day) increased significantly (P < 0.05) as level of concentrate increased in complete rations. No significant difference was found in digestibilities of proximate nutrients. However, CP digestibility was higher either significantly or nonsignificantly by 2.12, 5.50, and 9.36 %, respectively, in lambs fed with CR-II (P > 0.05), CR-III (P > 0.05), and CR-IV (P < 0.05) rations in comparison to lambs fed with CR-I ration. Furthermore, CP digestibility was higher by 7.09 and 3.66 % in lambs fed with CR-IV ration than those fed with CR-II (P < 0.05) and CR-III (P > 0.05) ration. The average CWC digestibility coefficients were comparable among four rations. The N intake (g/day) was significantly (P < 0.01) different and progressively increased by 31.46, 48.69, and 82.86 % in ram lambs fed with CR-II, CR-III, and CR-IV rations, respectively, in comparison to CR-I ration. The N balance (g/day) was higher either significantly or nonsignificantly by 34.46 (P > 0.05), 133.46 (P < 0.01), and 198.87 % (P < 0.01) with CR-II, CR-III, and CR-IV rations, respectively, in comparison to CR-I ration. Based on results, it is inferred that the level of sorghum straw in complete ration had no effect on digestibility of nutrients barring crude protein in Nellore ram lambs.