Raccoons do not dig into dry food mouth first, like cats, dogs, mice, gerbils, and possums.

Instead they pick up the kibble with their little hands and eat it from there. I've seen them eating the dog biscuits this way, but figured that it was because of the size of the biscuit.

I was watching from behind the sliding glass door and also noted that each paw has five fairly elongated "fingers" on it.