The biological quality of an experimental milk substitute based on raw wheat flour subjected to enzymatic hydrolysis in comparison to a control product based on extruded flours and mil protein was studied in 35“healthy” female school age children. The girls were fed their customary diet during 2 consecutive 14 and 12 day periods, and randomized to the experimental and control products in a double blind crossover fashion. Apparent absorption of protein, energy, calcium and phosphorus was evaluated. Mean nitrogen intake from the experimental product wassignificantly lower (223 vs 244 mg/Kg/d, p<0.0001). Absorbed nitrogen was also lower (187 vs 203 mg/Kgd, p<0.0001). Energy intake and excretion were similar with both products, 96 and 95% of intake was absorbed for experimental and control products respectively. The mean calcium intake was significantly lower with the experimental products (39.7 vs 60.2 mg/Kg/d, p<0.0001). Absorbed calcium from the experimental product was 50% of control (20.7 vs 39.5 mg/kg/d, p<0.0001). Phosphorus intake was also lower with the experimental product relative to control (22.0 vs 27.8 mg/kg/d, p<0.0001) and absorbed P was 13.1 vs 16.5 mg/Kg/d respectively. We conclude that the experimental product based on wheat flour does not differ significantly in protein and energy digestibility but calcium and phosphorus absorption was digestibility are significantly lower.