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Background: The most recent Dietary Reference Intakes (DRIs) (2002) for energy were based on pooled data from convenience samples of individuals with energy expenditure determined by using doubly labeled water (DLW). To our knowledge, the accuracy of these intake estimates has not been assessed in children. Objective: We assessed the accuracy of DRI prediction equations for determining daily energy needs in girls by comparing the individual-level prediction of estimated energy requirements with the measured value of total energy expenditure (TEE) from DLW, which is considered the gold standard. Design: In this cross-sectional analysis, we measured the resting metabolic rate (RMR) by using indirect calorimetry and TEE by using DLW in 161 nonobese premenarcheal girls aged 8-12 y. The activity factor TEE/RMR was used to categorize the physical activity level used in DRI equations. Results: We observed a strong linear relation between TEE by using DLW and estimated energy requirements predicted from DRI equations (Pearson's r = 0.78, P < 0.0001, R² = 0. 61). The DRI-predicted energy requirements underestimated measured TEE by ~ 120 kcal on average. The overall mean (±SD) error in the sample was -121.3 ± 163.9 kcal. The average (±SD) percentage error in the sample was -5.8 ± 7.9%. Seventy percent of participants had predicted TEE values <10% of measured TEE. Conclusions: DRI equations for girls predict well for the group. The use of these equations for individuals may result in the underestimation of energy requirements for a significant percentage of girls. [ABSTRACT FROM AUTHOR]