This study analyzed consumption structures of Korean households of 1991, 1993 and 1995 and compared them to those of Japan and US for setting consumption standards. The study also investigated if consumption structures of Korean and Japanese households are different according to their incomes and age of heads. It was found that the shares of the expenditures for food away home personal transportaton and education to total expenditures had been dramatically increased. It was also found that those shares were greater than those o Japanese and US households especially for younger households and households with highest income level.