Necrotizing enterocolitis (NEC) is a neonatal disease with its pathogenesis still not well understood, although it is hypothesized to be related to decreased perfusion of the intestinal wall. The current study aimed to evaluate the plasma lactate levels and assess the validity of plasma and urinary intestinal fatty acid binding protein (I-FABPp and I-FABPu/Cru respectively) in NEC. The study included 55 neonates with variable Bell's stages who were comparable with 23 matched controls. Colorimetric assays of plasma lactate and ELISA assays of I-FABP in both serum and urine of the included neonates have been performed. There were significantly higher median levels of I-FABPp, I-FABPu and lactate among cases (2.84ng/ml, 1.74ng/g creat. and 32.34mg/dl, respectively) compared with controls (0.16ng/ml, 0.60ng/g creat. and 15.33mg/dl, respectively) with p ˂ 0.05 for all. I-FABPp at cut-off point >3.24ng/ml showed 90% sensitivity, 72% specificity, PPV=52.6%, NPP=94.7%, while for I-FABPu (at cut-off point>2.93ng/g creat.) those values were 90%, 92%, 81.8% and 95.8% respectively, in discriminating stage IIIA from stage II with p=0.001. In predicting surgical NEC, I-FABPp at the cut-off point of 6.95ng/ml revealed 75% sensitivity, 100% specificity, PPV=100%, NPP=95%, while for I-FABPu (cut-off point>4.13ng/g creat.) they were 100%, 76.19%, 44.4 %and 100%, p=0.04. s: In addition to clinical judgment, sonographic data and plasma lactate, I-FABPp was shown to be a specific marker for early identification of surgical NEC, while I-FABPu could be more useful for differentiating Bell's stage II from stage III.