<b><i>Background:</i></b> This study aimed to observe the changes of resting energy metabolism in patients with severe neurological diseases, and to explore the effects of tracheostomy status, stroke severity, and complications on resting energy expenditure (REE) and respiratory quotient (RQ). <b><i>Methods:</i></b> A retrospective study was conducted in 105 patients with neurological rehabilitation who were hospitalized in the Rehabilitation Department of the Affiliated Jiangning Hospital of Nanjing Medical University from August 2018 to October 2021. REE was measured by Italian Cosmed k4b<sup>2</sup> indirectly, and white blood cell count and C-reactive protein (CRP) were collected. <b><i>Results:</i></b> Among the 105 patients, there were 18 cases of mild stroke, 45 cases of moderate stroke, and 42 cases of severe stroke. The difference between predicted REE and actual REE among different degrees of stroke patients was statistically significant (<i>p</i> < 0.05); there was no significant difference in RQ values among different degrees of stroke patients (<i>p</i> > 0.05). Hemoglobin, albumin, and body mass index were significantly and positively correlated with predicted REE and actual REE, while CRP was significantly negatively correlated with predicted REE and actual REE. There was no significant difference in predicted REE, actual REE, and RQ between renal insufficiency, type 2 diabetes mellitus, and chronic obstructive pulmonary disease (<i>p</i> > 0.05). The CRP level could affect the REE of stroke patients. <b><i>Conclusion:</i></b> Metabolic vehicle assay has a certain clinical value in accurately evaluating the metabolic needs and feeding level of patients.