This study was conducted to evaluate the efficacy and safety of dietary urea in sheep rations having a 50:50 concentrate:roughage ratio. Sixty-four Dorper × thin-tailed Han crossbred ram lambs with an average body weight of 30.8 (±0.02) kg were randomly divided into four groups of 16 sheep each, and each group was fed one of the following diets: a basal diet (CON), or CON supplemented with 0.5% (0.5UTM), 1.5% (1.5UTM) or 2.5% (2.5UTM) urea. Growth performance, carcass characteristics, non-carcass offals, meat quality and peptic tissue lesions were assayed. The average daily weight gains for CON, 0.5UTM, 1.5UTM and 2.5UTM were 216, 218, 200 and 170 g, respectively, with the CON and 0.5UTM groups higher than 2.5UTM group (p < 0.05). Sheep from the 2.5UTM treatment had a significantly lower dry matter intake (1.29 kg/day) than those from the CON and 0.5UTM treatments (1.42 and 1.43 kg/day, p < 0.05), and the feed conversion ratio in the 2.5UTM group was the highest (p < 0.05). Carcass characteristics, including shrunk body weight, empty body weight, hot carcass weight, dress percentage, and the absolute or relative weight (% body weight) of heart, liver, spleen, lung and kidney, were not altered by the treatments (p > 0.05). The muscular pH of 2.5UTM was higher than that of CON (5.68 vs. 5.52, p < 0.05), and shear force in 0.5UTM was lower compared with CON and 2.5UTM (p < 0.05). The anatomical structure lesions in kidneys became more serious with the increasing dietary urea concentrations, with the 2.5UTM animals showing the most severe lesions compared with CON animals. Therefore, supplementary urea as a non-protein nitrogen source for sheep should not exceed 1.5% of ration having a 50:50 concentrate:roughage ratio to ensure efficacy and safety.