Measurement of absolute renal function by gamma camera techniques requires knowledge of kidney depth to correct for soft tissue attenuation, there is debate about the need to take depth into account when only relative renal function is estimated. The aim of this study was to derive a formula for renal depth in children and to assess the importance of depth correction when relative renal function is assessed with dimercaptosuccinic acid (DMSA) on the gamma camera. In this study, kidney depths were derived from measurements on abdominal computerised tomography (CT) images in 57 children in the supine position with two normally located kidneys. Using best-subset regression analysis, one formula for both left and right kidney depth (KD, cm) was developed based on the easily measured parameters of height (H, cm) and body weight (W, kg). The inclusion of extra variables was found to significantly improve the model compared with a model using weight alone (P<0.005). A second group of 19 children who underwent technetium-99m DMSA scans, had differential function estimated from both anterior and posterior views and the geometric mean method. The mean difference in differential renal function calculated by the geometric mean method versus the posterior image was only 1.2%. In conclusion, we present a new formula for the estimation of paediatric kidney depth for the absolute quantitation of kidney uptake. Further, for normally located kidneys it appears unnecessary to use the geometric mean method or to correct for individual renal depth when calculating differential function.