Dried and ensiled corn were each steeped with aqueous SO2 or water at initial pHs of 4-5; both were also steeped with aqueous SO2 at pH7. Initial steepwater composition or pH had less effect on yields of individual fractions and recoveries of various components than did differences between dried or ensiled corn. Recovery of starch after milling was appreciably higher with ensiled corn. Protein recovery in gluten decreased, but this was partially counterbalanced by increased protein content of the steepwater from ensiled corn. Results using batchwise steeping or a simulated countercurrent procedure were similar, though the latter gave higher starch recoveries.