The aim of this study was to determine whether Nutrition Quotient (NQ) for children, which has been developed from data on urban children, can be applied to children in rural areas. A total of 200 children (108 boys and 92 girls) in fifth and sixth grade at three elementary schools in rural areas of Gyeongbuk participated in the survey conducted during June 2012. Questionnaires consisted of items on food intake frequency and dietary behavior. Food intake data were obtained using the 24-hour recall method, and nutrient intake was calculated using the CAN-Pro 4.0 Program. Percentages of children who took less than the estimated average requirement were 76.5%, 49.5%, 45.5%, 33.5%, and 26.0% for calcium, vitamin C, iron, vitamin A, and folate, respectively. Significant associations were observed between intake frequencies of vegetables, kimchi, and fruits, and intake of vitamin C, folate, and dietary fiber. White milk and legumes showed positive correlation with intake of calcium and vitamin A. Eating breakfast, meal regularity, and diverse side dishes showed positive correlation with intake of folate and calcium. The 19 food checklist items could be categorized according to five factors. The mean NQ score of the subjects was 62.0, which was similar to that of urban children, 64.4. NQ score and factor scores for balance, regularity, and practice were significantly lower in children with lower socioeconomic level as compared to those with higher socioeconomic level. Higher NQ score showed an association with increased intake of vitamin B2, folate, vitamin C, and calcium. In conclusion, NQ offers a valuable instrument for evaluation of food habit and dietary quality of rural children as well as urban children, and children with low socioeconomic status should be monitored by testing with NQ checklist before implementation of nutrition programs.