To compare Na intake and excretion in elementary school children in rural and urban areas of Korea, dietary intake record, urinary Na and K excretion and preference for salty taste were measured in 39 children in 4th grade in Seoul and 36 children in 4th and 5the grades in Kochang-gun)farming area) and their mothers. mean daily urinary Na excretions were 48.8mEq in children and 62.3mEq in mothers. Mothers showed significantly higher preference for salty taste compared to children(X2=16.09, p<0.01). Among the children, those in Seoul had higher preference for salty taste than those in Kochang-gun(X2=8.32, p<0.05). Since the children showed significantly lower preference for salty taste than mothers, more researches and efforts should be directed to prevent the shifts of the taste of the children in order to decrease their Na intake and the risk of hypertension later in life.