The sodium amuounts of 35 food items and of the city supplied tap water in Seoul area were analyzed ay the Atomic Absorption Spectrophotometry. The Korean food exchange lists for the sodium resricted diets were developed from the available data and the ones newly obtained in this research. The food exchange lists provided in this research is compiled from (1) Milk group (2) Vegetable groups : A with the carbhydrate content of 0-4.9% and -B with that of 5.0-14.9% (3) Fruit group (4 ) Grains and starch food group (5) Meat groups : -Low fat meat and protein foods with the fat content of 0-3.0gm ; -Medium fat meat and protein foods with that of 5.0gm and : -High fat meat and protein foods with that of 8.0gm and (6) Fat group. Lists of sweets, alcoholic and nonalcoholic beverages and seasonings and condiments were also provided with the amount of sodium they contain in portions commonly used. The research described in this report was supported by the Grant from the Department of Education.