The validity of the body mass loss (BML) method to estimate incubation and molting metabolic rate (MR) in sea birds is examined on the basis of data in emperor penguins (Aptenodytes forsteri). 2. The BML composition of emperors during mid incubation is revised (61.7% fat, 5.9% protein and 32.4% water; energy equivalent of BML = 25.5 kJ/g). 3. Using these data in short-term fasting petrels and penguins, or with BML obtained at the beginning or at the end of the fast in long-term fasting species, may lead to up to 2-fold overestimates of incubation metabolic rate (IMR). Similarly, molting MR may be overestimated by up to three times. 4. The use of the 25.5 kJ/g energy equivalent with BML obtained during middle part of the incubation shift seems valid in long-term fasting species. It is suggested that IMR within the thermoneutral zone might be close to basal MR in most antarctic and sub-antarctic sea birds.