The objective of this study was to compare cell wall (CW) composition and in vitro neutral detergent fiber digestibility (IVNDFD) of stems and leaf blades from phytomers positioned at different cutting heights within corn plants. Five corn plants from 14 diverse corn silage hybrids (95 to 120 relative maturity) were obtained from a corn hybrid testing trial performed by Virginia Cooperative Extension. Plots consisted of 4 4-m-long rows separated by a 76-cm inter-row space. Tissues were harvested at a single day, when the crops were at 1/4- to 3/4-milkline stage of maturity. Stem internodes (STEM) and leaf blades (BLADE) from the 2th (BASAL) and the 4th (UPPER) phytomers positioned above the nodal roots were obtained. After grinding samples with a cyclone mill (2-mm screen), IVNDFD were determined using a DaisyII Incubator. After re-grinding samples with a cyclone mill (0.5-mm screen), cell walls were extracted and protein-free lignin concentration was determined using the acetyl-bromide procedure. Data were analyzed using the MIXED Procedure of SAS, and the model included the random effect of hybrid and the fixed effects of tissue, phytomer, and their interaction. BLADE had greater CW concentrations than STEM (P < 0.01; 55.1 vs. 48.4% DM, respectively). BASAL blades had greater CW concentrations than UPPER blades (60.4 vs. 49.9% DM, respectively), while stems had similar CW concentrations among phytomers (P > 0.75; 48.4%). BLADE had greater IVNDFD than STEM (P < 0.01; 73.9 vs. 48.9% NDF, respectively). UPPER stems had greater IVNDFD than BASAL stems (P < 0.01; 50.9 vs. 46.6% NDF, respectively), while blades had similar IVNDFD among phytomers (P > 0.34; 73.9% NDF). STEM had greater lignin concentrations than BLADE (30.2 vs. 25.5% CW). Lignin concentrations, in either stems (P > 0.50) or blades (P > 0.88), did not differ among phytomers. Lignin concentration in the CW did not correlate with IVNDFD in either blades (r = 0.02; P > 0.78) or stems (r = 0.19; P > 0.33). In conclusion, cutting height can affect the IVNDFD of the stem but not the blade, and the difference in IVNDFD of the stem at different cutting heights is not related to lignification of the CW.