Allergy to cow milk occurs in 2.0% to 2.5% of children younger than 3 years of age.1-3 Soy protein-based and hydrolyzed cow milk-based formulas are often substituted in children believed to have allergy to cow milk. However, studies suggest that soy allergy occurs as frequently as cow milk allergy when introduced as the initial formula,4,5 and up to 50% of infants with cow milk-induced enterocolitis syndrome will react to soy protein formulas.6 In addition, rare patients with IgE-mediated cow milk allergy and cow milk-induced enterocolitis syndrome react to the extensively hydrolyzed cow milk formulas. The availability of an elemental formula for such infants would be useful.