The aim of this study is to investigate the clinical significance of acanthosis nigricans scales and locations in order to validate the relation of hyperinsulinemia and insulin resistance in obese children. We conducted a retrospective analysis of clinical records of obese children who visited Chosun University Hospital between January 2013 and February 2014 due to their obesity. Five anatomical sites were examined for evaluation of acanthosis nigricans. Clinical characteristics were compared according to the presence and severity of acanthosis nigricans. Among 55 children, 37 children had acanthocis nigricans. A consensus score of acanthosis nigricans was calculated by summing the scores of five locations. The diagnostic categories were: No acanthosis nigricans group, mild group, moderate group, and severe group. Elevated acanthosis nigricans total score showed strong association with elevated BMI, triglyceride, and c-peptide in all groups. Elevated acanthosis nigricans total score also showed strong association with elevated fasting insulin and HOMA-IR. We also found that the neck was the most frequent location of acanthosis nigricans. However, acanthosis nigricans on axilla showed strong association with elevated fasting insulin and HOMA-IR. Estimation of scales and locations of acanthosis nigricans could be useful as a clinical alternative for determining hyperinsulinemia and insulin resistance in obese children.