They are illegal in allot of states. Make sure you check your local laws. Here is a copy of most state reccomomdations http://www.mnsi.net/~remocoon/regulats.htm


And this is a great site on raccoons as pets


http://www.mnsi.net/~remocoon/index2.htm

They do make wonderful companions but they are still wild animals so they are not for everyone.  I suggest you read everything you can. Be very careful of wild raccoons as they can carry raccoon roundworm (called brain worms in humans) it is harmless to a raccoon but untreatable in humans. You should only get a bottle raised raccoon that you pick up about 3 weeks old and before its eyes are open. Then you finish the bottle feeding (very expensive) and they bond to you just like they would their mothers. We take long walks through the woods together and there is no fear of him taking off, if I just hide behind a tree and he can't see me he starts screaming at the top of his lungs. He is very much like having a young child!