A cross-sectional study to determine dietary intake and plasma triglyceride total cholesterol LDL-cholesterol and HDL-cholesterol of 185K Korean men was conducted across three different age groups The younger group (age 21 to 34) was significantly (p<0.001) taller but showed lower (p<0.05) percent body fat than the older group (age 45 to 60) Weight and body mass index was not different among age groups. Older men showed significantly(p<0.01) lower energy and total fat intake than younger men Besides macronutrients, most participants consumed an adequate amount of micronutrients but calcium consumption of the middle age group (age 35 to 44) was less than 75% of RDA In older men plasma triglyceride(207.8$pm$155.5 mg/dl) total cholesterol (201.4$pm$40.0 mg/dl) and LDL-cholesterol(106.0$pm$32.7 mg/dl) concentrations were significantly hight(p<0.001) than in younger men wereas no significant difference was observed in HDL-cholesterol concentration Subjects with a higher BMI(bMI$geq$25.0) showed significantly higher (p<0.001) triglyceride(200.2$pm$107.6 mg/dl) total cholesterol(211.0$pm$40.1 mg/dl) LDC-cholesterol(118.16$pm$35.5 mg/dl) concentrations and lower(p=0.001) HCL-cholesterol concentration (52.8$pm$15.9 mg/dl) than subjects with lower BMI(BMI<23.0) Dietary intake of fat cholesterol did not show significant associations with any of the plasma lipid profiles. However, anima fat intake was significantly (p<0.05) correlated with plasma total cholesterol and triglyceride concentrations in the older age group. On the hand percent body fat was correlated (p<0.05) with all of the plasma lipid and lipoprotin concentrations examined for all age groups Results indicate both dietary intake and percent body fat are important determinants of the plasma lipid concentrations is the elderly but only percent body fat or body mass could be valid predictors for the plasma lipid concentrations of the younger age group