Energy Value of Wet Distillers Grain Relative to Corn
From the 2006 Nebraska Beef Cattle Report, UNL Cooperative Extension

Including wet distillers grain plus solubles (WDGS) in cattle diets increases final body weight at slaughter without creating any differences in the characteristics of the carcass. WDGS can be used in finishing diets, with optimum performance occuring at 30 to 40% dietary inclusion. The following link describes the research leading to these results, and estimates the energy value of wet distillers grain compared to corn grain.