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A baby raccoon will not be able to digest food until he is the proper temperature. If your baby raccoon has been left alone outside, he will likely need to be warmed before he can eat. Wrap him in a soft blanket and lay him next to a hot water bottle, until he feels warm to the touch. If the baby raccoon's skin "tents up" when you pinch it, or if his eyes are sunken, he may be severely dehydrated and should be taken to a vet immediately. If he only seems mildly dehydrated, proceed by offering him rehydration solution (or Pedialyte). The amount you feed your baby raccoon will be based on his weight, so first you are going to have to weigh him in grams. (A kitchen scale or postal scale you have at home will work fine.) Once you know his weight, plan to offer him 5% of his body weight in milliliters (or ccs) at each feeding. 60 gram = 3ml per feeding 100 gram = 5ml per feeding 200 gram = 10ml per feeding Offer him food 7-8 times per day. It will likely be best if you feed your baby raccoon with an eyedropper at first, so that you can control the amount of fluid he gets. Hold him on his belly, or slightly upright, and express the milk into his mouth little by little. You may have to clamp your hand around his muzzle to maintain his grasp on the eyedropper. Never hold the raccoon on his back (the way you would hold a human baby). Once you have practiced feeding with an eyedropper, you may be able to move on to feeding with a pet bottle. (These are available for purchase at most pet stores.) As with the eyedropper, lay him on his belly, or slightly upright. Once you have inserted the nipple of the bottle into the raccoon's mouth, massage his back from his neck to the base of this tail to encourage a "purring" response and stimulate sucking. This step is crucial to the survival of your baby raccoon. Mother raccoons normally lick their babies to stimulate urination and defecation. As a surrogate raccoon mother, you will need to stimulate the urethra and anus of the raccoon using a warm washcloth or feather. This must be done before and after each feeding, until you see the baby raccoon eliminating waste on its own. When your baby raccoon's teeth begin to emerge, it is important to start incorporating solid foods. You can begin by mixing a bit of crushed kitten food with his formula. Move on to feeding dry kitten food, cooked eggs, soft fruits, and oatmeal.

Summary:
Make sure he's warm. Check for dehydration. Determine how much to feed him. Feed him with an eyedropper. Feed him with a bottle. Stimulate waste removal. Integrate solids.