This experiment was conducted to study the effect of breed and sex of assay bird on true metabolizable energy value (TME) of corn with adult S.C.W.L. and broiler chicks of male and female, respectively. And unfed birds were used to measure metabolic fecal and endogenous urinary energy (FEm+UEe) excreted. There were 5 replication per treatment including unfed group of birds. The results obtained were summarized as follows. 1. Gross energy excreted was the highest in broiler male chicks as 27.988㎉ and was the lowest in broiler female chicks as 21.164㎉ (p$lt;0.01). However, there were no significant differences among breeds and sexes of assay birds, respectively. 2. No significant differences were shown (p$lt;0.01) among breeds and sexes although FEm+UEe loss of unfed birds were the highest in broiler male clucks. 3. Gross energy excreted per ㎏ body weight of unfed birds tended to decease as body weight of assay birds increased. The value was the highest in S.C.W.L. male as 5.029 ㎉ and the lowest in broiler male chicks as 4.058 ㎉. But there were no significant differences among breeds and sexes, respectively. It was concluded that the breed and sex of assay birds did not affect the THE value of corn and mean THE value of corn was 3.412㎉ (per g. of air dry matter).