The purpose of this study was to develop menu planning in the elementary food service system. This survey conducted in 10 elementary schools located in Inchon area. Among 300 questionnaires, 258 responses were collected and were analyzed by SAS program. Household income levels, food habits and preference of menu were investigated using frequency and percentiles with chi-square test. The result showed that mostly people belonged to lower middle income classes. As for preference of school food service menu, elementary students chose correction of unbalanced diet and good nutrition, while mothers of them ranked correction of unbalanced diet and convenience of preparing food. Regardness of mothers for menu preference of the elementary school students came to an agreement overall.