Introduction A correction factor for acetate recovery must be measured for estimation of fatty acid oxidation in severely burned children. The purpose of the study was to determine the fractional recovery rate of labeled CO2 in the breath during the infusion of an acetate tracer in the basal state and during a hyperinsulinemic clamp. Methods Twelve children, aged 4 to 14 years with massive burns (total body surface area burned 61.2 ± 15.7 %), and admitted to the hospital within 4 days post-burn, participated in the study. All experiments were performed 7 days post-burn after an overnight fast. A primed (45 μmol/kg), constant (1.5 μmol·kg−1·min−1) infusion of [1,2-13C] acetate was given during a four hour basal period and during a four hour hyperinsulinemic-euglycemic clamp. A priming dose (150 μmol/kg) of NaH13CO3 was given at the beginning of the study. Breath samples were collected every 10 minutes during the last 40 minutes of each period. Indirect calorimetry was performed during the last 20 minutes of each period with a sensor medic metabolic cart. The isotopic enrichment of 13CO2 was determined by isotopic ratio-mass spectrometry. Results The fractional recovery of acetate label (i.e. the acetate correction factor) was 0.89 ± 0.05, and 0.91 ± 0.04, during the basal state and clamp, respectively. Conclusion The fractional recovery of labeled acetate in severely burned children is approximately three times the recovery of a non-burned adult, and close to the value of 1.0 in exercising adults. The high recovery rate reflects the rapid turnover of the TCA cycle in burned children relative to the rate of exchange reactions.