Background and Objectives: Resting energy expenditure (REE) and respiratory quotient (RQ) are important for optimal nutritional care. The purpose of this study was to assess the accuracy and repeatability of an indirect calorimetry device (IIM-IC-100) in the measurement of REE and RQ in healthy Chinese adults. Methods and Study Design: A total of 38 healthy adults (19 male and 19 female) aged 18-52 years (25 +/- 6 years) were enrolled in this study. REE and RQ were measured by IIM-IC-100 and by VO2000, alternately and in duplicate. Results: There was a highly significant correlation between IIM-IC-100 REE and VO2000 REE (r=0.906, p<0.001), with mean IIM-IC-100 REE significantly higher than that of VO2000 (1475 +/- 269 vs 1394 +/- 313 kcal/d, p=0.002). Bland-Altman analysis revealed that the mean difference between IIM-IC-100 REE and VO2000 REE was 81.3 kcal/d, with limits of agreement of -185 to + 347 kcal/d. There was no significant difference in RQ between the two devices. No significant differences were observed between the repeated measurements for both devices. Intra-subject coefficients of variation (CVs) of REE were smaller for IIM-IC-100 (5.8%) than for VO2000 (10.5%), while CVs of RQ were similar for IIM-IC-100 (7.2%) and VO2000 (6.9%). Conclusions: These preliminary data indicated that the IIM-IC-100 showed promise as an accurate and precise tool in the assessment of REE and RQ in healthy Chinese adults.