This study was conducted to compare the dietary factors which influence on the bone status of 28 women in urban and 30 women in rural area. Urinary excretion of hydroxyproline(Hpr) and Calcium(Ca) were measured as biological markers of bone resorption. Mean daily intake levels of total protein, animal protein, total calcium, calcium, calcium from milk and milk products, animal calcium, Ca / P ratio by 24 hr recall method were significantly higher in urban women. However, mean daily sodium(Na) intake levels were not significantly different between two groups. Ca Index score and Na Index score by food frequency methods were also significantly higher in urban than in rural subjects. While urinary Ca excretion elves of two groups were similar, Na excretion levels were significantly higher in rural women. Mean urniary levels of Ca / creatinine(cr) and Hpr / cr as bone status index were within normal range and not significantly different between two groups. However, prevalence of poor bone status as assessed by hydroxyproline was higher in rural women. Na Index, urinary Ca excretion and Ca / cr ratio were significantly correlated with bone status(Hpr / cr) in urban women, while only age was related to bone status in rural women. These demonstrated that high Na intake results in increased urinary excretion of Na and Ca and could cause bone resorption. Multiple regression analysis indicated that Na Index score and age have greater effect than other variables in urban women and only age has greater effect in rural women.