“…Studies in dogs, cats, and adult horses have underscored considerable differences in accuracies between various monitors, sensors, and site of sensor placement . Prior studies evaluating the accuracy of SpO 2 in neonatal foals have used calculated SaO 2 as the reference method . Given that calculated SaO 2 might be less accurate than SpO 2 , there is a need to assess the accuracy of SpO 2 relative to co‐oximetry at various levels of saturation in neonatal foals.…”