“ATWATER FACTORS were inaccurate with low-fat, high-fiber diets. Although modified Atwater factors may be accurate under standardized conditions of zero-nitrogen and zero-energy balance, they overestimate energy availability from high-fiber fruit and vegetable and cereal diets when food intake is reduced spontaneously in addition to when intake is reduced voluntarily.”
http://ajcn.nutrition.org/content/86/6/1649.full