This study investigated the digestibilities of nutrients as well as nitrogen (N) retention of Jersey calves fed different planes of milk replacer nutrition. Twelve calves were blocked by BW at birth and randomly assigned to either a low (LPN) or high (HPN) plane of milk replacer nutrition. The LPN calves were fed 14.5 g DM/kg BW of a 20% protein and 20% fat milk replacer/d, and HPN calves 20 g DM/kg BW of a 28% protein and 20% fat milk replacer/d. Calves were fed twice daily at 0700 and 1900. All calves were fed 3 L of pooled colostrum within 6 h of birth and then were assigned treatments. Calves were given 1 d to adapt to treatments. The study was divided into two for the last 24 h of each period. Blood samples were collected at the beginning and end of each period and analyzed for plasma glucose and urea N concentrations. All data reported as HPN vs LPN, respectively. Fecal scores were greater (2.01 vs 1.52 ± 0.13; P = 0.004) for HPN calves during both periods; however, there was no difference (30.9 vs 31.9 ± 0.6%; P ≥ 0.253) in the DM percentage of feces. The HPN calves had greater ADG over the entire study (0.211 vs −0.106 ± 0.6 kg/d; P < 0.001). There were no differences (P ≥ 0.239) between treatments in either digestible or metabolizable energy efficiencies, which averaged 92.8 and 83.1%, respectively. There was a treatment × period interaction (P = 0.038) on the percentage of intake N retained, whereas calves fed the HPN had a greater N retention during period 1 (88.0 vs. 78.7 ± 1.79%; P = 0.004), but was not different from calves fed the LPN during period 2 (85.3 vs. 85.0 ± 1.79%; P = 0.904). Therefore, these data indicate that healthy Jersey calves have the capability to digest and absorb the additional nutrients when fed a higher plane of nutrition during the first week of postnatal life. Further, the additional energy and amino N absorbed by calves fed the HPN were incorporated into lean tissue growth at a high efficiency.