In order to study the utilizability of lotus receptacle (LR) as feed for mutton sheep and goats, the common nutrient contents of LB were analyzed, and the in vivo digestion and metabolism tests for different mutton sheep and goat breeds were carried. A two-factor 3×4 randomized block design was used in the in vivo digestion and metabolism test, the first factor was mutton sheep and goats breed (Hu sheep, Nubia goats and Fuqing goats) and the second factor was substitution proportion of basal diet by LB (0, 20%, 40% and 60%). Twelve 7- to 8-months-old and healthy wethers of each mutton sheep and goat breed with similar body weight were selected and divided into 4 groups with 3 wethers per group and they were fed in a homemade digestion and metabolism cage alone. The diets in different groups were as follows: a basal diet (forage ∶ concentrate ratio was 3 ∶ 7) and three experimental diets (the basal diet was replaced by lotus receptacle at 20%, 40% and 60%). Nutrient apparent digestibility of four diets were measured by total collection of feces and urine. Then calculated nutrient apparent digestibility and effective energy values of LR in three experimental diets. The results showed as follows: 1) gross energy (GE), digestive energy (DE), metabolic energy (ME), and the contents of crude protein (CP), ether extract (EE), neutral detergent fiber (NDF), acid detergent fiber (ADF), acid detergent lignin (ADL), ash (Ash), calcium (Ca) and phosphorus (P) [dry matter (DM) basis] were 16.95 MJ/kg, 7.86 MJ/kg, 6.45 MJ/kg, 8.00%, 10.00 g/kg, 73.25%, 53.00%, 24.72%, 6.20%, 0.41% and 0.15%, respectively. 2) Mutton sheep and goats breed had extremely significant effects on the apparent digestibility of DM, GE and ADF of diets (P<0.01), and had significant effects on the apparent digestibility of OM and NDF of diets (P<0.05), the best digestive ability of nutrients of diet was found in Nubia goats. The substitution proportion of LR had extremely significant effects on the apparent digestibility of 6 common nutrients of diet (P<0.01), and the apparent digestibility of DM, OM, CP, GE and NDF was decreased with the increase of the substitution proportion of LR. The interaction of 2 factors had no significant effects all nutrient apparent digestibility of diets (P>0.05). 3) Except for the substitution proportion of LR had extremely significant effects on the apparent digestibility of ADF of LR (P<0.01), and two factors and their interaction had no significant effects all nutrient apparent digestibility of LR (P>0.05). 4) Mutton sheep and goats breed had extremely significant effects on the fecal nitrogen, nitrogen retention, nitrogen retention rate and nitrogen biological value (P<0.01), and the nitrogen retention of Nubia goats was significantly higher than that of Hu sheep and Fuqing goats (P<0.05); the substitution proportion of LR had extremely significant effects on the fecal nitrogen, nitrogen retention, nitrogen retention rate (P<0.01), and had significant effects on the urine nitrogen and nitrogen biological value (P<0.05). nitrogen biological value in 20% substitution group was the highest, followed by 40% substitution group, both of which were significantly higher than that in 60% substitution group (P<0.05). The interaction of 2 factors had significant effects on urine nitrogen (P<0.05). 5) The forage grading index (GI) value of LR was 0.69, and it belonged to level 5. Based on the results of this study, LR can be used as the roughage of mutton sheep and goats. As the ADL content of LR is higher and forage GI value is lower, it should not be more than 40% in the diet of mutton sheep and goats. Mutton sheep and goats breed and the substitution proportion of LR have little effect on the digestibility and utilization rate of nutrients in LR. The digestibility and utilization rate of nutrients in diet for Nubia goat is better than Hu sheep and Fuqing goats when they are fed the same nutrient level diet.