im not saying i dont count cals, i know the exact cal, protein, carb, and fat content of each meal I eat. Im simply saying calorie in and calorie out is not the way to think about it. To a certain extent, yes. Lets say subject A ate 1500 cals a day, consisting of 200g of lean protein and the other 700 from table sugar. Subject B eats 2k cals a day. 200g of protein 100g of clean carbs, and 80-90 g of good fats. I will bet you $500 that subject B will lose more fat mass and retain more lean mass, yet have a higher caloric intake.