The objective of this study was to examine the effect of acculturation stage on dietary intake of Korean American women (0=124) living in California and to compare the dietary intake with that of Korean women (0=191) in Seoul, Korea. The dietary intake of the subjects was collected by 24-hour recall method at cross-sectional surveys. Ouster analysis performed on immigration variables (e.g., length of residency, age at immigration, etc.) classified Korean American women into less (0=73) or more (n=51) acculturated group. Acculturation stage did not have a significant effect on macro nutrient intake. However, vitamin C intake was higher in the more acculturated group, while intakes of folate, calcium, iron, and zinc were higher in the less acculturated group. In comparison of three groups (the more and the less acculturated Korean American, and the Korean group), the more acculturated the women were, the less frequently they consumed rice and kimchi (p<0.05). Korean American women ate bread/noodle, meat/meat products, fruit juice, and soda more often and consumed vegetables less frequently, compared with Korean women (p<0.05). For breakfast, Western dishes were preferred in both more and less acculturated groups. Korean dishes were favored for dinner by both groups, even though the less acculturated group ate more Korean dishes than did the more acculturated group. The acculturation measured by immigration variables influenced nutrient intakes, food consumptions, and types of dishes eaten in Korean Americans. Cultural and health implications of dietary acculturation need to be studied in the future.