Under conditions of energy balance, energy intake (EI) equals energy expenditure (EE), and the validity of EI may be determined by comparing these two measures. The doubly labeled water (DLW) method is the gold standard for the determination of EE. Its use in developed countries has showed an intense underreporting of EI. Few studies concerning underreporting have been conducted in developing nations, and none of them has used DLW. This review will present the results of such studies, extrapolating data using DLW and providing EE and EI estimates, but which were not concerned with underreporting. A panorama of underreporting and its implications in developing nations is discussed and future directions for research are identified.