NEVER GIVE THEM MILK!!!
They should be on kitten milk replacement formula. (You can substitute baby formula or even condensed milk in an emergency only situtation but NEVER regular milk!) ~~I prefer Fox Valley Raccoon Formula ~~
http://www.foxvalleynutrition.com/pr...p?CID=2&PLID=1
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 (that includes in the middle of the night) for the first four weeks. Use an eyedropper (a bulb syringe really - you can pick it up at any vet's office or some pet stores) if they don't take to the bottle yet (animal nurser bottle, 4 ounce size, available at pet shop or a baby bottle with preemie nipple). 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.
You should always feed them belly down, not on their backs. You may find that rubbing or scratching their necks helps to stimulate them to nurse. You may also have to burp them - just like you would a baby. You may have to manually stimulate them to eliminate for another few weeks. Use a cotton ball dipped in warm water, gently swap genital area from front to back