This study was carried out to investigate the dietary attitudes and nutritional status of preschool children in different income levels in Busan. The survey was conducted from November 1 to November 30, 2004 by questionnaires mid data analyzed by the SPSS program. The results are summarized as follows: The Kaup index of the upper income class group was higher than that of the other income classes. In the middle income class group, nutrition knowledge scores were higher than in any other income class. Sixty-four point nine percent of the upper income class children, 25.7% of the middle income class children and 15.7% of the low income class children had nutrition education experiences. Intake of protein was higher than that of the Korean recommended dietary allowances (RDAs) for children. In the upper income class group, intake of calcium was higher than in any other income class. Intakes of calcium and iron were lower than those of the RDAs in all children. Dietary attitude had positive correlation with frequency of breakfast, time for outdoor activity, and height and weight, and had negative correlation with frequency of fast food and time for watching television. Frequency of snack had positive correlation with frequency of fast food and time for watching television, but frequency of breakfast had negative correlation with those. These results indicate that nutrition education programs linking parents to children should be carried out to improve their nutritional status. (Korean J Community Nutrition 11(2): 161~171, 2006)