It's been a few years since I ate raccoon but I liked it. It reminded me of muskrat a bit, very dark meat and quite fat, much finer grain but kind of like black bear in the dark color. I'd trim off all of the fat that I could before cooking, which we did as I recall. We ususally baked/roasted it in a nest of potatoes and carrots, but we fried up some young raccoon once, like squirrel.
It is probably one of the only meats that nobody will describe as, "It's kind of like chicken."