The purpose of this study was to identify the factors associated with skipping breakfast of Korean children by analyzing the 24-hour recall intake data from the 2001 National Health and Nutrition Survey. The sample of this study consisted of 1,600 children aged 7 to 18 years. About 17% of the children skipped breakfast, consuming no food or beverage at all. About 30% of children reporting breakfast skipping in a self-administered survey were shown to have eaten some foods as a result of analysis of the 24-hour recall data. Students having eaten breakfast consumed 21% of Estimated Energy Requirement at breakfast. The multivariate logistic regression analyses showed that age was associated with skipping breakfast both in elementary and middle/high school students; older students were more likely to skip breakfast. Elementary school students from low-income families were more likely to skip breakfast than those from upper-high income families. Intervention programs are needed to prevent children from skipping breakfast by targeting older students. For elementary school students, such programs should be first developed for those from low-income families.