You are correct that the chances of saving a scouring calf with rapid breathing are diminished. The rapid breathing is because the blood has become acidic (low pH from losing bicarbonate in the diarrhea) or because the infection involves multiple organs (e.g., as seen with blood poisoning), and the lungs have pneumonia. In either case, the signs tell you that the calf is severely ill. It may be possible to save these calves with appropriate fluid therapy and antibiotics (if needed). These are cases you should consult about with your veterinarian.

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