Most of the small scale farmers in the developing counties like in India are cultivating the rice. Paddy straw is by­product of the rice production. Paddy straw was rich in lignin content and reduces the degradability by ruminal microorganisms in cattle. Different methods including physical chemical and biological are available to improve the paddy straw utilization as feed stuff to the cattle. Among the several methods treating with urea is one of the commonest methods following in the field. To improve the quality of paddy straw by its availability of the crude protein digestibility rumen degradability and production of high milk yield treatment with urea is recommended. The present review about an overview of existing knowledge on urea treated paddy straw and its benefits as cattle feed.