This study was designed to find out the mineral contents in Korean foods and constitutes third report on sodium and potassium contents in milk and soft drinks, following part I on vegetables and fruits and part II on cereals. Ten samples of milk and eleven samples of soft drinks of different trade names were collected from the market and analyzed for the contents of sodium and potassium by atomic absorption spectrophotometry. The data will be used as a fundamental guide in planning sodium-restricted diets in Korea.