Utilization of β-hydroxybutyrate-3-14C was studied in developing pig brain, heart and kidney slices by following the incorporation of 14C into CO2. All three tissues showed the ability to utilize β-hydroxybutyrate for energy purposes. Succinyl-CoA: 3-ketoacid CoA transferase (CoA transferase) and acetoacetyl-CoA thiolase activities were measured in those tissues. Although ketone body concentrations in pig blood are low in fed or fasting conditions, the extrahepatic tissues possess the enzymatic machinery for the ketone body utilization. The ratios of the CoA transferase activity to the rate of substrate oxidation indicate that CoA transferase is a significant enzyme in the ketone body oxidation in pig heart. On the other hand, the results suggest that a second enzyme, acetoacetyl-CoA synthetase, may also be important in the metabolism of ketone bodies in pig brain and kidney.