This study measured resting energy expenditure (REE) in 20 critically ill COVID-19 patients on mechanical ventilation using ventilator-derived VCO₂ indirect calorimetry. Measured REE (1634±344.4 Kcal/d) was significantly higher than predicted by the Ireton-Jones equation (1062±139.9 Kcal/d) but comparable to ESPEN-recommended nutritional goals of 20 kcal/kg. The findings suggest that ESPEN guidelines are appropriate for this population, while predictive equations like Ireton-Jones are unreliable and indirect calorimetry should be preferred.