http://youtu.be/LM6OADCvmLg
Small raccoons love milk so much that they literally dive into a bowl of cereal and only surface to get a breath of air before going for another milk dive. Baby raccoons should be fed kitten milk replacement formula. If they are dehydrated when you get them, feed a rehydrating formula for the first 2-3 feedings and ease slowly into regular formula. Formula should be heated to body temperature before feeding (100-102F). You should be feeding them 5 times a day for the first four weeks. Use an eyedropper if they don’t take to the bottle yet. Don’t overfeed! Raccoons will overeat when nursing. If their little belly feels full, stop. It is better to feed more often than to overfeed.