The objective of this study was to present some factors affecting feed efficiency in dairy goats. For our study, individual and average data from performance experiments with lactating goats were used. The following variables were evaluated: gross feed efficiency, adjusted feed efficiency, dry matter intake, milk-yield, 3.5% fat-corrected milk yield, dry matter digestibility, dietary neutral detergent fiber content, different roughage-to-concentrate ratios and body weight. The statistical analyses involved the application of descriptive and dispersion measures besides Pearson correlation coefficient PROC CORR and linear regression analysis PROC MIXED of SAS. However, because average daily gain (ADG) and dry matter intake (DMI) are variables of normal distribution, and because their division generates a Cauchy distribution variable it is more appropriate to generate a normal distribution variable from the transformation of the 2 variables according PROC TRANSREG of SAS. The analyzed variables were highly correlated with feed efficiency. The dry matter intake, dietary NDF content, roughage to-concentrate ratio and live weight had a negative correlation (P < 0.05) with feed efficiency, indicating that increase in these variables inversely affecting FE, reducing it. In contrast, milk yield, 3.5% fat-corrected milk yield and dry matter digestibility positively affected (P < 0.05) FE. Fat corrected milk yield was positively correlated with FE (R = 0.89; P < 0.001) as was milk yield (R = 0.83; P < 0.001). Feed efficiency (FE) increased by 0.061 points with every one-liter increase in milk yield. Fat corrected milk is a better indicator of feed efficiency because of the difference in energy represented my milk fat percentage. In conclusion, among these factors, standardization of the milk fat appeared to be the most efficient in describing the feed efficiency in lactating goats. Funded by FAPERJ, CAPES, and CNPq.