Salim, H., Wood, K. M., Cant, J. P. and Swanson, K. C. 2015. Influence of feeding increasing levels of dry or modified wet corn distillers' grains plus solubles in whole corn grain-based finishing diets on hepatic and renal mass, and glutathione peroxidase and urea cycle enzyme activities in finishing cattle. Can. J. Anim. Sci. 95: 407-415. Forty-two cross-bred steers (BW=357±5.8 kg) fed whole corn grain-based finishing diets were used in a completely randomized block (60, 120, or 180 d on feed) design (2×3 factorial arrangement of treatments plus control) to determine the effect of inclusion level [0 (control), 16.7, 33.3, and 50% of diet DM) and form (dry (DDGS) or modified wet (MWDGS)] of distillers' grains plus solubles (DGS) on hepatic and renal glutathione peroxidase (GPx) and hepatic urea cycle enzyme activities. Kidney weight (g kg^-1 of BW) increased linearly (P=0.004) with increasing inclusion levels of DGS. There were no effects (P≥0.11) of dietary treatment on hepatic and renal GPx activity (U g^-1, U mg^-1 of protein, and kU liver^-1). Hepatic carbamoyl phosphate synthetase activity (kU liver^-1 and U kg^-1 of BW) tended to linearly increase (P=0.09 and P=0.10, respectively) with increasing inclusion level of DGS. Hepatic ornithine transcarbamoylase and argininosuccinate synthetase activity (kU liver^-1 and U kg^-1 of BW) increased linearly (P≤0.05) with increasing inclusion levels of DGS. These data indicate that steers adapt to feeding up to 50% DGS by increasing kidney mass and activity of urea cycle enzymes in liver to allow for clearance of excess nitrogen. Also, hepatic and renal GPx activity, as an indicator of Se status, is not affected when typical finishing diets are fed.