Our hypothesis was that extrusion of urea associated with corn may reduce N solubilization and increase the nutritional quality of this food for ruminants. We aimed to physically and chemically characterize a corn and urea mixture before and after the extrusion process. It was evaluated morphological differences by scanning electron microscopy, nitrogen solubilization, and compound mass loss by thermogravimetry. In scanning electron microscopy, extruded urea showed agglomerated and defined structures, with changes in the morphology of starch granules and urea crystals, differing from the arrangement of the corn and urea mixture. The extruded urea maintained a constant nitrogen release pattern for up to 360 min. In thermogravimetry, extruded urea presented a higher temperature to initiate mass loss, that is, the disappearance of the material with increasing temperature, but the mass loss was lower when compared to the first event of the corn and urea mixture. In conclusion the process of extrusion of urea with corn modifies the original structures of these ingredients and controls the release of nitrogen from the urea, maintaining in its formation an energy source optimizing the use of nitrogen by ruminal bacteria, because the more synchronized the release of starch (energy) and nitrogen, the better the use by ruminal microorganisms.