The body burns calories when cold by expending energy to heat itself and anything ingested to 98.6 degrees Fahrenheit, according to the University of Arkansas for Medical Sciences. The amount of calories burned to raise the temperature is small.
The body expends about eight calories after drinking a glass of ice water to raise the liquid to the body's internal temperature, according to the University of Arkansas for Medical Sciences. This is not a significant way to reduce overall calories.
There is some evidence that reducing the temperature of fatty areas of the body alters the type of fatty deposits found to make fat reduction easier, according to Sarah Knapton, Science Editor for The Telegraph.