Nitrogen included in animal manure can be used as organic fertilizer if it is treated properly but it may cause serious air and water pollution without proper management. Significant amount of nitrogen losses happen in the form of ammonia when the manure staying in animal house and storage facilities and being composted and applied to the field. In order to maximize the manure nitrogen utilization, it is important to understand the mechanisms of nitrogen loss during the diverse manure handling and treatment procedures. The plant available nitrogen portion of total nitrogen in excreted manure was evaluated based on animal type, animal manure collection system, manure treatment process, and application method. About 27% of nitrogen included in excreted pig manure could be plant available if it is applied to the filed after composting process. The plant available nitrogen portion varies from 29%(surface application) to 54%(solid injection) based on application method of digestated piggery slurry. Plant can use 18% of manure nitrogen if the composted cattle and poultry manure applied to the field using surface application method. Manure treatment and application methods need to be carefully selected to control and utilize the manure nitrogen properly.