The objective of this study was to evaluate milk replacer as substitute of whole milk in suckling calves, during early weaning at 60 days of life. Therefore, were used 24 Girolando breed calves, distributed in a randomized block design with six treatments and four replications. The treatments were: T1- Whole milk until weaning, T2- Milk replacer supplied from the 5thº day after birth, T3- Milk replacer supplied from the 10thº day after birth, T4- Milk replacer supplied from the 15thº day after birth, T5- Milk replacer supplied from the 20thº day after birth and T6- Milk replacer supplied from the 25thº day after birth. All animals also received concentrated ration and water ad libitum. Calves fed whole milk showed higher body growth (withers, croup and thorax) and daily weight gain and lower feed:gain ratio as to those fed milk replacer from 5 to 10 days old; however, there were no differences in the animals receiving milk replacer from the 15, 20 and 25  days old. The analysis of benefit/cost indicated that animals receiving whole milk are economically superior in ratio to those fed with milk replacer. It concludes that the calves receiving milk replacer from 15th day of life had a similar performance to the animals receiving whole milk.