A computational framework to represent energy utilization for body protein and lipid accretion by growing pigs is presented. Nutrient and metabolite flows, and the biochemical and biological processes which transform these, are explicitly represented in this nutritional process model. A calibration procedure to adjust the marginal input–output response is described, and applied, using reported experimental results, to determine a complete set of parameters for representing energy utilization by growing pigs. A reasonable value for minimum basal energy requirements is also determined. Although model inputs and outputs need not at any time be converted to equivalent energy flows, to facilitate comparison of model response with that of conventional energy-based models, a simple means to estimate energy flows from model-predicted nutrient flows is described. The well-known hierarchy of marginal (biological) energetic efficiencies with which pigs use different classes of nutrients is predicted by the model, based only on simple biological and biochemical principles. The significance of independent diet and metabolic effects on both energetic efficiency and maintenance requirements is examined using model predictions from simulated experiments.