The accuracy of acanthosis nigrcans (AN) as a dermatological clinical marker to predict insulin resistance (IR) has not been well established in children. A cohort of obese Caucasian children was prospectively recruited. Demographic data, body mass index values, and laboratory data were compared for the presence or absence of AN. A total of 76 children participated. In all, 46 (60.5%) children had AN, and 34 (44.7%) children were positive for IR (>3.16); 25 (32.9%) children were positive for both AN and IR. Sensitivity, specificity, positive and negative predictive values, and accuracy level for AN to detect IR in the obese children who participated in this study were 73.5%, 50%, 54.3%, 70%, and 49%, respectively. The correlation between insulin and fasting glucose levels in AN-negative or AN-positive patients was low (R (2) = 13% to 17%). Acanthosis nigricans was only a surrogate marker for IR. It is concluded that IR should be examined in every obese West Virginian child irrespective of his or her AN status.