Raccoons are cute, cuddly and highly intelligent. However, they can also be unintentionally deadly. A large percentage of raccoons carry a roundworm (Baylisascaris) that is shed through their feces. If any of these microscopic eggs are transferred and accidentally ingested, they can cause death in other animals and in humans. It is imperative that raccoons be cared for in an isolated environment.
If you find abandoned babies, as with all other species, please make sure they really are abandoned or at risk before you attempt a rescue.