This paper is to determine the clothing and footwear of urban household consumption expenditures and an analysis of historical data from relevant literature. Particularly, time-series and cross sectional analysis techniques are adopted in analysing the patterns of clothing and footwear consumption expenditures of urban households. Finally, this paper estimates consumption expenditures in the future by comparing these revealed data with the Korea and Japan. Annual Report on the family Income and Expenditure Survey and M.R.A. in S.P.S.S. were used. The results can be summarized as follows: 1. The proportion of the clothing and footwear expenditure has decreased with the increase of income in urban household during 1976-1987. 2.1) Household consumption function by Income group, the Lower group is higher than the other group. 2) Household consumption function by Occupation of household head. Income elasticity estimation in administrative managerial workers is higher than the other group. 3) Household consumption function by Family size. Income elasticity estimation in 6 Persons is higher than the other group. But 4 Persons is higher in 1986. 4) Household consumption function by Age of household head. Income elasticity estimation in 50 Years and over is higher than the other group. 3. Comparison of characteristics of clothing and footwear consumption expenditures in Korea and Japan were M.R.A. Generally, the priority correlation order for Korea is Outwear, Sweaters and Shirt, Other clothing. For Japan, the order is Sweaters and Shirts, Underwear, Services.