The purpose of this study was to investigate the value evaluation of foodstuff of 448 college students residing in the urban area. As a result of analyzing the value of each foodstuff, two to four factors were drawn from each foodstuff. The factors were classified into the social-conceptual factor, the preparatory factor, the quality factor, the economic factor, the subjective factor, and the complex factor. It was learned that the social-conceptual factor was dominant over the majority of college students in the evaluation of value of foodstuffs. There was a difference in the factor of the value evaluation for each foodstuff according to sex and the main growth region among the college students. A significant difference was found between the sexes regarding the preparatory factor and the economic factor. Also, in accordance with the main growth region, there was great difference in the social-conceptual factor(except for the Korean rice cake).