<p>The study aimed to evaluate the performance, nutrient digestibility and nitrogen utilization of West African dwarf (WAD) goats fed treated maize cobs. Forty WAD goats of about 7.14&#xa0;kg body weight and averaging 8 months old were randomly divided into four groups of ten goats each to determine the nutrient intake, body weight gain in a Completely Randomized Design (CRD) while four WAD bucks were used to determine the digestibility and nitrogen utilization in a 4 × 4 Latin Square Design (LSD). Four experimental diets were formulated and contained 0, 15, 30 and 45% dietary levels of <i>Pleurotus tuber regium</i>-treated maize cobs (PTRTMC), respectively. The groups were randomly assigned to the four experiment diets (Diet₁, Diet₂, Diet₃ and Diet₄) for 90 days and 28 in a CRD and 4 × 4 LSD respectively. Results showed significantly (<i>p</i> &lt; 0.05) improved crude protein, ash and gross energy with lower (<i>p</i> &lt; 0.05) neutral detergent fibre (NDF), acid detergent fibre (ADF) and acid detergent lignin in Diet₂, Diet₃ and Diet₄. Daily weight gain, concentrate intake, concentrate DMI and total DMI were better (<i>p</i> &lt; 0.05) in Diet₃ and Diet₄. Dry matter digestibility, crude protein digestibility, NDF and ADF digestibilities were improved (<i>p</i> &lt; 0.05) in Diet₂, Diet₃ and Diet₄. Nitrogen intake, nitrogen balance, nitrogen absorbed, nitrogen retention, apparent nitrogen digestibility and efficiency of nitrogen utilization were significantly (<i>p</i> &lt; 0.05) improved among the treatment groups (Diet₂, Diet₃ and Diet₄). Incorporation of PTRTMC in WAD goat diets generally enhanced intakes, body weight gain, nutrient digestibility and nitrogen utilisation. The feeding of WAD goats with treated maize cobs generally enhances their performance, digestibility and nitrogen utilisation, with Diet₄ yielding the best results. Therefore, up to 45% PTRTMC supplementation was recommended for optimum performance, digestibility and nitrogen utilization. in West African Dwarf goats.</p>