An improved enteral formulation that is low in fat and contains protein hydrolysates has been developed. The osmolality of the formulation is controlled to be below 500 mOs/kg H.sub.2 O, preferably about 300 mOs/kg H.sub.2 O. In a preferred embodiment, the formulation contains corn starch to control blood glucose levels. This formulation is particularly useful for treatment of critically ill patients and in minimizing a risk of pulmonary aspiration and/or gastrointestinal dysfunction in such patients.