This study is a randomized, double blind, placebo controlled trial at a single site. The primary objective is to evaluate the safety of ACCS in diabetic subjects with deep burns. The secondary objectives of this study are to (1) evaluate efficacy of ACCS in healing burns and (2) evaluate whether treatment with ACCS results in less scarring, in subjects with diabetes separately comparing healing of the skin graft and the skin graft donor site using ACCS plus a burn dressing versus placebo and a burn dressing.