This study was carried out to estimate the relationship among dietary intakes, blood levels, and urinary excretions of Ca, P, Mg and serum lipid levels in 30 healthy adults living area of Korea(12males and 18 females). Analyses for the nutritional status of the subjects were performed by 3-day dietary intake record, duplicated diet collection, 24-hours urine collection, and venous blood sampling before anthropometry. The mean daily intakes of Ca, P and Mg estimated for 3 days were 452.5$pm$159.5mg, 725.6$pm$ 567.8mg and 240.4$pm$78.5mg and the serum concentrations of Ca, P and Mg were 8.9$pm$ 0.5mg / dl, 3.3$pm$0.6mg / dl, and 2.1$pm$0.8mg /dl, respectively. The 24-hour urinary excretions of Ca, P and Mg were 80.4$pm$24.0mg, 399.0$pm$161.1mg and 64.8$pm$35.3mg, respectively. The serum concentrations of total cholesterol, triglyceride, HDL-cholesterol, LDL-cholesterol were 158.8$pm$32.9mg/dl, 95.6$pm$43.9mg/dl, 45.7$pm$9.9mg/dl and 92.2$pm$ 28.5mg/dl, respectively. In the relation between Ca, P, Mg and serum lipids it showed positive correlation with serum Ca and HDL-cholesterol at the level of significance of 5%. It can be concluded that the high level of Ca in serum may be useful in the prevention of cardiovascular disease, but the study verifies the need for more systematic studies.