Background: Assessing the nutritional status of young children, especially those under age five, is vital for tackling acute malnutrition and enhancing health outcomes. The 24-hour dietary recall gives a detailed view of what a child eats, aiding in identifying nutritional gaps and dietary habits. Aim of the study: This study aimed to assess and compare the nutritional status of under-five tribal and non-tribal children with acute malnutrition using the 24-hour dietary recall method. Methods: This comparative observational study was conducted at the Department of Pediatrics Community Based Medical College Bangladesh from September 2023 to September 2024. The study enrolled 40 children under five years, divided into 10 tribal (Group A) and 30 non-tribal (Group B) participants, selected purposively. The 24-hour dietary recall method assessed their nutritional status. Data analysis was performed using SPSS version 26.0 programs. Results: For stunting, mild stunting occurred in 40% of Group A and 33% of Group B, moderate in 20% and 47%, and severe in 40% and 20%, respectively (p=0.333). For wasting, mild wasting affected 60% of Group A and 70% of Group B, with moderate wasting at 40% and 30%, and no severe cases in either group (p=0.173). For underweight, mild underweight was 80% in both groups, moderate was 10% in Group A and 17% in Group B, and severe was 10% and 3%, respectively (p=0.104). Differences were not statistically significant. Group B consumed more dairy, legumes, eggs, meat, fish, and fruits, and had higher energy (65%) and protein intake. Conclusion: There is no significant difference in stunting, wasting, or underweight status between tribal and non-tribal under-five children. However, non-tribal children consume more dairy products, legumes, eggs, meat, fish, and various fruits, leading to higher energy and protein intake compared to tribal children.