Respectfully, Yes, they do--providing they can digest it, which as pups they can, for a while. If it isn't digested, it comes out in a 'rush', which is correctly called an intolerance to lactose. But, not seeing that, it has been de-constructed (digested) into it's basic chemical components, absorbed, and utilized by the body. Forget not that there is more than lactose in milk... it also has proteins and fats. Ergo, it then has provided nutritional value. Dogs do not have the capability of producing the missing digestive enzyme lactase in their intestinal cells. Humans do. Dogs rely on symbiotic organisms (Lactobacilli) to provide this service... they digest (break down) the lactose into sucrose and galactose. Bacteria other than Lactobacilli don't completely utilize the lactose, and result in making gas as a byproduct of their incomplete reaction with lactose. The leftover sugars then draw water, from the body, which results in some degree of osmotic diarrhea.
