This study was performed to estimate fille zinc absorption, excretion, and balance of preschool children in Pohang and to evaluate the relationship zinc absorption and related variables. To determine the zinc absorption and excretion, duplicate food samples, pooled faces and urine samples were collected for 3 consecutive days in 21 preschool children. The mean fecal and urine excretions were 7.03mg/day and 0.16mg/day far the boys and 5.87mg/day and 0.15mg/day for the girls. Analyzed daily mean zinc intake was 10.45mg/day for the boys and 7.80mg/day for the girls. The mean ,apparent absorption rate and balance were 29.7% and 3.25mg for the boys and 23.3%, 1.78mg for the girls. Although the mean apparent absorption rate and balance of boys tended to be higher, there was no significant difference between boys and girls. In this study, subjects showed the positive balance except one. Fecal zinc loss reflected dietary zinc (p < 0.01), but urinary zinc loss was unaffected by zinc intake. There was a positive relationship between zinc apparent absorption and zinc balance (p<0.01). These results show that the zinc absorption and balance were favorable.