The effects of dietary protein levels on food and water intake, and urinary excretion of magnesium (Mg) and phosphorus (P) were examined in cats fed dry-type diets. Four adult female cats were used for trials in a 4 × 4 Latin square design, and fed diets with increasing protein content (25.9, 38.3, 51.4 or 65.2% in dry matter) daily from 9:00 to 13:00. While daily food intake was almost constant regardless of the dietary protein level, water intake and urine volume increased with increasing the dietary protein. Daily urinary excretion of P increased in response to the increase in dietary protein level. The urinary concentration of P was positively related to nitrogen (N)-intake. In contrast, daily urinary excretion of Mg was not affected by the dietary protein level, and the urinary concentration of Mg was negatively related to N intake. A dry-type diet with a high protein content might be effective in preventing the deposition of Mg salts in the urinary tract of cats under the meal-fed condition without affecting food intake because of both the lower concentration of urinary Mg resulting from the increase in urine volume and, probably, urinary acidification.