This paper showed about comparative study of food consumption expenditure between dual-earner or not, and summarized as follows. (1) the proportion of the food, alcohol and tobacco, clothing and shoes, domestic goods, domestic services, recreation and culture dwindled away. Whereas, that of transportation, communications, education, and food. accommodations and other goods and services were increased. (2) the dual-earner or not spent the same larger proportion of dining-out. However that of other food expenditure was small for dual-earner or not. The dual-earner proportion of dining-out expenditure was larger than that of non-dual earner. However, the proportion of foodstuffs expenditure of dual-earner was smaller than that of non-dual earner. (3) the income elasticities of demand of favorite food and dining-out were larger than that of staple food and side dish. Except meats, fruits, beverages, the income elasticities of demand of almost non-dual earner were larger than that of dual-earner. (4) price elasticities of meat, fish & shellfish, vegetables & seaweeds, beverages, alcoholic beverages, other food, dining-out were relatively elastic for all dual-earner or not. Whereas the grains, dairy(milk, cheese & eggs), fruits, confectionery, tea were inelastic. Except meats, fruits, tea, price elasticities of demand of almost other foodstuffs for non-dual earner were larger than that of dual-earner. (5) finally showed that the income and price elasticities of dining-out for urban households were larger than that of other foodstuffs.