The objective of this study was to measure in children with acute diarrhea the apparent absorption and retention of the macronutrients and some micronutrient present in a formula prepared with chicken and a formula prepared with soybean protein. Fourteen male children (9 months old) with acute diarrhea were assigned to each of these formulas and the consumption and excretion of the studied nutrients were monitored during 48 h. The results showed that the children assigned to the chicken formula consumed more protein and less fat than those in the soybean protein formula. These differences however were associated with differences in the composition of the formulas offered rather than to differences in protein or fat utilization. Fecal mass (800 g/48 h) was similar in both groups and the macronutrient content of the feces, reflected well the amount consumed. The apparent absorption of fat (63%), nitrogen (75%) and carbohydrates (78%) resulted similar in both groups and there were no differences in the retention of nitrogen which approximated 55%. The digestible energy and the metabolizable energy of both formulas, also resulted equal. In general the children excreted more urinary ammonia and less creatinine than healthy children but there were no differences in the excretion of these metabolites between the children assigned to the chicken or to the soybean protein formulas. The retention of Zn (47%) and Ca (72%) were also similar in both groups and they excreted a high (0.17 mg/48 hr) but similar amount of Vitamin A. In summary, these results showed that from a nutritional point of view, the chicken and the soybean protein formulas were equally utilized during the acute phase of diarrhea.