An experiment was conducted to determine the nutritional values and variations of food wastes according to seasons and sources. Food wastes were sampled monthly from Feb. to Aug. at gathering sites from home kitchens, school restaurants and Korean food restaurants. chemical analyses revealed that crude fiber and NaCl contents were in the range of 5.41∼10.36 and 3.67∼5.40%, respectively, and the variations were especially high in summer. Ash content was highest in spring. With regard to the sources, the wastes from Korean food restaurants was highest in ash, calcium and phosphorus. On the other hand, crude fiber and fat were highest in the waste from house kitchens and NaCl in those from school restaurants.