This study was to calculate the minimum food expenditure by using OR linear program, and to determine the food plans for different income values based on the recommenced dietary allowances(RDA) for Koreans. VAX 11/780 system was used in this study. There were 6 family models-single man, single woman, married couple, couple with one child, couple with 2 children and couple with 2 children & grandmother. The market price quoted in this study was from July 1989 to June 1990 and the data file was made from RDA & food composition tables. After the minimum food expenditure was calculated from the computer, the low cost food plan was set. From the low cost food plan, we set the moderate cost food plan 25% above the low cost and the liberal food plan 50% above the low cost. One week menu was planned for different food plans. The low cost food plan could be used not only at the institutional levels and at home but also used at the national food policy making for scientific budget planning and for nutritionally well balanced diet. These food plans could control the use of time and efforts, too.