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Globally, severe acute malnutrition (SAM) is reported to affect 19 million children 0-5 years of age, and is associated with 1 to 2 million preventable child deaths every year. 60-90% of children with SAM without medical complications can be treated without being admitted to health facilities using Ready-to-use Therapeutic Food (RUTF). Shipping costs, delays & donor fatigue lead to periodical unavailability of RUTF in Nigeria, undermining its effectiveness in combating malnutrition. The aim of this study was to produce RUTF from locally available ingredients, and to determine the proximate composition and evaluate the acceptability of the RUTF. The study produced and evaluated eight samples of RUTF from locally available ingredients such as soybean, acha, (fonio), guinea corn, crayfish, peanuts, cashew nut, milk, sugar, vegetable oil and date palm, but discarded five of the samples based on costs and acceptability. Sensory evaluation of the three selected samples of RUTF (AOB, BOC and PCO) was carried out. The energy content (523kcal) of PCO, AOB (555kcal) and BOC (573kcal) were comparable to the recommendation of 520-550 kcal by the WHO. The fat contents (45.11g and 43.04g) of BOC and AOB respectively were higher, while that of PCO (32.14g) was within the recommendation of 45-60% for fat. The protein contents of AOB, BOC and PCO (22.7g, 24.11g and 21.70g respectively) were higher than the recommendation of 10-12% of energy. The ash contents (3.5g and 4.38g) of AOB and BOC were similar to that of Plumpy’Nut. BOC was the most acceptable in terms of flavour, colour and consistency. There was no significant difference in flavour and colour (p>0.05) but there were significant differences in consistency and taste (p=0.025 and 0.008 respectively) between the samples.