The aim was to evaluate under protein-limiting conditions the effect of different supplemental energy sources: fermentable NSP (fNSP), digestible starch (dStarch) and digestible unsaturated fat (dUFA), on marginal efficiency of fat deposition and distribution. A further aim was to determine whether the extra fat deposition from different energy sources, and its distribution in the body, depends on feeding level. A total of fifty-eight individually housed pigs (48 (sd 4) kg) were used in a 3 × 2 factorial design study, with three energy sources (0·2 MJ digestible energy (DE)/kg0·75 per d of fNSP, dStarch and dUFA added to a control diet) at two feeding levels. Ten pigs were slaughtered at 48 (sd 4) kg body weight and treatment pigs at 106 (sd 3) kg body weight. Bodies were dissected and the chemical composition of each body fraction was determined. The effect of energy sources on fat and protein deposition was expressed relative to the control treatments within both energy intake levels based on a total of thirty-two observations in six treatments, and these marginal differences were subsequently treated as dependent variables. Results showed that preferential deposition of the supplemental energy intake in various fat depots did not depend on the energy source, and the extra fat deposition was similar at each feeding level. The marginal energetic transformation (energy retention; ER) of fNSP, dStarch and dUFA for fat retention (ERfat:DE) was 44, 52 and 49 % (P>0·05), respectively. Feeding level affected fat distribution, but source of energy did not change the relative partitioning of fat deposition. The present results do not support values of energetic efficiencies currently used in net energy-based systems.