The objective ofthis study was to propose and discuss a method to compare the feed into productconversion between two experimental groups of beef cattle based on regressiontechniques. The mathematical and statistical procedures were developed usinga databank of dry matter intake and average daily gain of 380 purebred or crossbredzebu animals on the BR-CORTE nutritional system database. Two groups were selectedfrom the databank and were formed by Nellore (n = 156) or F1 European ×Nellore (n = 139) animals. Two approaches were presented, based on linear andnon-linear regression models fitting; the average daily gain and dry matterintake were used as independent and dependent variables, respectively. The foodutilization by the animal was stratified into maintenance demand and true efficiencyof product conversion. The difference between groups was evaluated by usingdummy variables. The Akaike information criterion was suggested to decide whichmodel is more adequate. The comparative evaluation of feed into product conversionbetween two experimental groups of beef cattle by using regression techniquesallows, if suitable, the stratification of groups according to efficiency ofdiet utilization for maintenance and production.