This study aimed to determine the fluoride intakes in 120 preschool children aged 3 to 6 residing in Jumunjin (community water fluoridation area) and Gangneung (non-fluoridation area). The parents were asked to collect 24-hour urine samples and to duplicate the samples of all the diets that their children ingested in the day of urine collection. The acid-diffusible fluoride in the food and non-carbonate beverages were isolated by the acid-diffusion technique and then measured with a fluoride electrode. The fluoride in carbonate beverages, drinking waters and urine samples were measured directly with a fluoride electrode. The geometric mean (geometric standard deviation) of daily fluoride intakes from all kinds of diet was 5.99 (2.27) $mu$g/kg/day in the children in Gangneung and that of the children in Jumunjin was 18.36 (2.69). The amount of fluoride intake by food and drinking water in fluoridation area were significantly larger than that in non-fluoridation area but the statistical difference of fluoride intake by beverages between two areas was not observed. The GMs (GSDs) of daily fluoride excretion by urine of children in non-fluoridation area and in fluoridation area were 8.39 (1.73) and 18.62 (1.77) $mu$g/kg/day, respectively. The correlation between fluoride intake from diet excluding beverage and urinary excretion was statistically significant. It is concluded that the amount of fluoride intake of children living in fluoridation area did not exceed the upper intake level to avoid the risk of dental fluorosis (2.2 mg/day in 4- to 8-year-olds) and urinary excretion of fluoride was good indicator of fluoride intake from diets.