A:   Wet distiller grains = 136% the energy value of corn (this is dependent on level in a finishing diet (125% to 127% with forage)

Dry distillers grains = 110 to 115% the energy value of corn in finishing diets (research - Loy at Nebraska found 125 in forage diets, Ham at Nebraska found a little less)

These are all as % of Dry Rolled Corn. You can then equalize them to a TDN or a NE basis by multiplication.

I think the easiest thing is to compare DDGS and WDGS (dry and wet, respectively) to your other protein and energy sources. The easiest thing to compare to is your corn price. If you can purchase either form of distillers at 90 to 95% of corn price (comparing them at equal comparisons on a DM basis), then it is a good buy and should be used as an energy source (fed at high levels to get extra energy and also use the protein for free). If you are purchasing protein and phosphorus in you current supplements, my guess is that DDGS or WDGS would be a great buy in most situations. However, you would have to compare to your current supplement cost.

I would recommend you use WDGS if you can purchase it at a reasonable price. Reasonable is 90% or so of your corn price, on a DM basis. To calculate this, convert corn price to a dry ton price by dividing your bushel price by 56 (lb/bushel) to get as-fed lb, then divide by .85 to adjust to completely dry and take out the 15% moisture, then multiply by 2000 to get to a price per ton of DM. Then, take the KAAPA price and divide by their DM percentage to get to a dry ton. For example, they may say $35 per ton at 35% DM, so divide $35 by 0.35 to get $100/ton of DM.

You could also compare them on a $/lb of nutrient basis. So if corn is 90% TDN, then WDDGS would be at least 112.5% TDN (WDDGS TDN at 125% that of corn). Get both on a 100% dry matter basis and determine the pounds of TDN in a ton on dry matter basis. Get both feeds priced on a $/ton. You could then compare them on a $/lb of TDN basis. So if WDGS is priced at $40/ton at the plant and it is 35% dry matter 65% moisture, then 2000 lb x .35 = 700 lb of distillers on a dry matter basis after you take out the water. If WDGS is 125% the energy value of corn and corn is 90% TDN then WDGS is 90 x 1.25 = 112.5% TDN. So 700lb x 1.125 = 787.5 lb of TDN dry matter in a ton of WDGS. The price per lb of TDN would be $40/787.5 lb= $0.0508/lb of TDN.