Following the developing tendency of the food service industry, people are showing a high interest in cooking and the number of applicant trying to learn how to cook is increasing gradually. In this research, we have concluded that developing a menu, we are to standardize its cost accounting correctly so as to reduce problems which can occur during the process to commercialize food. We have to research on the quality of food changing so fast and to develop proper food to suit both the oriental and occidental taste. Since fresh ingredients such as olive oil which has much unsaturated fatty acid, tomato, and fish etc. is usually used in making Italian food, especially the moderns love it very much. The reason is that eating fatty food such as meat and fish with tomato, we can digest it well in our stomach. Tomato play an important role to neutralize the effects of acid food. It has Vitamin B1 dissolving fat, rutin strengthening capillary vessels and controlling high blood pressure, amino acid developing mental activity, iron essential to blood formation, and calcium etc. These ingredients play important roles to control geriatric diseases. The new style of the propensity to consume in the class of new generation and new family, the trend towards the nuclear family, and the rapid expansion of aging have influences on westernizing diet and on spreading new sense of values such as rapidness, convenience, cleanliness, and simplicity for diet. Following the change of the times, the food service industry will be developed more and more.