This study was carried out to examine the effects of alcohol on serum lipid levels. Subjects of this study were 50 military officers living in Honsung, Korea, 25 of whom consumed alcohol on a regular basis and 25 of whom did not. All subjects were previously informed of the purpose of the study and the methods of food intake reporting and blood testing. The age distribution range of subjects was 30-49 years. Weight, height, and body mass index(BMI) were not significantly different between the two groups. Blood pressure was compared, and it was found that the drinker group had mean systolic(SBP) and diastolic blood pressures(DBP) 10mmHg higher than the non-drinker group. Nutrient intake levels of the two groups were not significantly different and were adequate with respect to the recommended dietary allowances. It was found that the drinker group ingested more calories, protein, fat and vitamn B1 than the non-drinker group, while the non-drinker group ingested more carbohydrate, calcium, iron, vitamin A, niacin and ascorbic acid. These differences were believed caused by increased caloric intake from alcohol and additional intake of meat served with drinks for the drinking group. Fourteen of the twenty-five drinkers(56%) had drank regularly for five to ten years. Most drinkers drank 2-3 times per week, with alcohol intake less than two bottles(720ml)of distilled liquor(Soju) at a time. Meat was often served with alcohol as reported by 72% of the drinker group, and was believed to contribute to raised intake of calories, protein and fat in this group. Serum lipid levels of both groups were classified as normal, but the components of total cholesterol, triglycerides were significantly higher in drinkers than non-drinkers. The correlation between triglyceride levels and alcohol intake at one sitting was shown to be significantly positive(r=0.57, p<0.01), so it was believed that triglyceride elevation was associated more with heavy drinking than light drinking. We can conclude that if alcohol is consumed with a normal diet, then serum cholesterol, triglyceride and total lipid levels are expected to increase.