The purpose of this study was to analyze the relationship of nutritional status measured by the body composition and dietary nutrients intakes with calcaneal broadband ultrasound attenuation in college students. Total of 886 (462 male and 424 female) students who received health examination in May 2007 participated in this research. Participants bone status was measured by a quantitative ultrasound method and t-score was calculated via WHO guideline. For body composition measurements, body fat, height and weight were measured and BMI was calculated. Dietary data were collected by a 24-hour recall method. Based on Asia-Pacific standard of WHO, BMI was divided into 3 groups; UW (BMI < 18.5), NW + OW (18.5 $leqq$ BMI < 25) and Obese group (25 $leqq$ BMI). Among male students, 2.4% belong to the UW group, 45.0% to the NW+OW group and 52.6% belong to the obese group, bwhile 10.4% of female students belong to the UW group, 71.9% to the NW + OW group and 17.7% of female students belong to the Obese group. Differences among male and female students were statistically significant (p < 0.001). Students with higher BMI showed significantly higher bone health status. Male students did not show any significant differences in nutrients intakes by BMI groups while female students showed the higher intakes of energy, protein, pyridoxin, phosphorus, iron and zinc among NW + OW group than other groups (p < 0.05). The qualitative and quantitative evaluation of diet by BMI groups did not show any significant differences in both male and female students. The result of the multiple regression analyses showed that the body fat and bone status was negatively related while energy intake was positively related with the bone status. These results revealed that bone health status was positively affected by BMI but not by body fat. In conclusion, among those who are at their twenties, the period when the bone density becomes maximized, body fat may negatively affect bone health unlike during other life cycle stages.