Acts 20
7 Now on the first day of the week, when the disciples came together to break bread, Paul, ready to depart the next day, spoke to them and continued his message until midnight. 8 There were many lamps in the upper room where [a]they were gathered together. 9 And in a window sat a certain young man named Eutychus, who was sinking into a deep sleep. He was overcome by sleep; and as Paul continued speaking, he fell down from the third story and was taken up dead. 10 But Paul went down, fell on him, and embracing him said, “Do not trouble yourselves, for his life is in him.” 11 Now when he had come up, had broken bread and eaten, and talked a long while, even till daybreak, he departed. 12 And they brought the young man in alive, and they were not a little comforted.

So apparently there is a group of theologians who believe that Eutychus never died. They believe he had been rendered unconscious.
Even though the scripture says “taken up dead,” they argue that Paul says “his life is in him” and that means his life never left him.

One author comments:
It likely will remain a mystery as to why some writers feel so disposed to surgically remove certain miraculous elements from the New Testament, or at least to cast doubt on them.

As for me, I think it is clear that Paul raised this gentlemen from the dead according to scripture. I believe this was a healing of mercy. Paul, utilizing his faith in Christ, was able to receive for this young man.