This study surveyed food intake and preferences for breakfast among 167 male and 152 female middle school students in Incheon. Most students were in a normal range with respect to body mass index (BMI; 18~22.9). Most of the students spent 10~20 minutes to finish their breakfast, and female students skipped breakfast more frequently than male students, with major reasons of not being able to spend enough time for breakfast and low appetite. Steamed rice(bap) was the most frequently consumed food for breakfast. Students ate vegetables and fruits for breakfast the most frequently, followed by milk and milk products, meat, fish, egg and beans, and cereals. The most frequently consumed food among protein sources was eggs. Male students had foods except vegetables and fruits more frequently than female students for their breakfast. Female students were more highly aware of the importance of breakfast on their health than male students. Preference on different food groups was significantly higher in male students than female students except vegetable salad and fruit juices. The results suggest that breakfast skipping of middle school students can be reduced by aggressively reflecting food preferences of the students to breakfast menu and appropriate nutritional education for students and their mothers.