In present study, the in vitro dry matter digestibility and cell-wall content degradation of urea-NH ₃ treated wheat straws were reported by incubating with rumen liquor and anaerobic fungi i.e. Orpinomyces sp. C-14 or Piromyces sp. WNG-12. The maximum digestibility of dry matter (55.8%) in urea-NH₃ treated wheat straws was shown by Piromyces sp. WNG-12, when compared to Orpinomyces sp. C-14 (54.3%) and control (45.5%) after 72 h. The cell-wall contents in terms of percent neutral detergent fibre, acid detergent fibre and acid detergent lignin were found to decrease significantly when wheat straw was treated with Piromyces sp. WNG-12, followed by Orpinomyces sp. C-14 and controls, for 48 or 72 h.