The experiment was conducted with 360 white Leghhorn layers during 38-54 weeks of age. Dietary ME levels included 2500, 2600, 2700 & 2800 Kcal/kg, and CP levels were adjusted regarding to CP: ME ratios proposed by NRC (1994) for Leghorn type layers, whereas CP: ME proposed by NRC considered as control, 7.5% lower and 7.5% higher than the control were considered as high protein and low protein levels, respectively. The trial was arranged as a 4x3 factorial completely random design. Each diet was allocated to 5 replications, where each consisted from 2 layout cages, and 3 laying hens in each cage. At the end of the experiment ME and CP levels significantly (P<0.001) effected on the feed intake, egg weight, daily eggmass production, feed conversion ratio, layingrate, dietary cost of 1Kg produced egg, and daily variable profit hen. Liver fat percentage was significantly affected (P<0.05) by CP levels and MExCP interactions. Regarding to feed intake, egg production, and cost of diet, ME levels of 2500 kcal/kg and 2600 kcal/kg were the best levels for reducing the dietary cost of egg production, however the level of 2600 kcal/kg showed the highest variable profit per hen.Control CP level (NRC proposed CP: ME) caused the lowest dietary cost of egg production, and the highest variable profit per hen, thus the level was the best dietary ratio of CP: ME. Diets containing 2600 kcal/kg ME and 13.45% CP, and 2500 kcal/kg and 13.9% CP showed the best economic results, respectively, with variable profits of 74.45 and 73.08 Rls/day. Regarding to broken and soft shelled eggs, body weight change, mortality, albumen quality (Haugh unit), shell thickness, shell% abdominal fat% and liver fat% (occurrence likelihood of FLD), there was not any significant difference between the diets and the best diets. Thus the these two diets can be selected as the best for increasing economic profit However, regarding to safety margin, in practical conditions, farmers culture, and variable profit, the diet containing 2600kcal/kg ME and 13.45% CP, was proposed as the most favorable levels of dietary ME and CP for Leghorn layers, during the second phase of laying period.