本文的目的是以蔬菜、水果為例，利用資料包絡法找出如何以最經濟的方式攝取營養素。本文蒐集農委會農糧署之台灣「農產品交易行情網站」擷取2011年9月至2012年8月蔬菜、水果之批發月平均價，另由衛福部食藥署所建立之台灣地區食品營養資料庫中105種蔬菜、117種水果之14種營養素以及每日營養素建議量，運用資料包絡分析法（DEA）探討如何以最少的支出自蔬菜、水果中獲得足夠之維生素與礦物質。實證結果顯示，蔬菜以胡蘿蔔、蕎頭、黑甜仔菜、花豆、花生等最有效能，菌菇類比較無效能；水果有效能大部分集中於漿果類，仁果類最無效能，另外，實證結果也顯示本地生產之水果比進口者經濟實惠；蔬菜四季之結果差異不大，但北中南分區差異較大；水果四季因其季節性，結果差異較大。另外結果發現以最經濟的方式攝取足夠營養素，蔬菜花費平均每日為24.95元，水果為75.04元。

The intension of this paper is to propose an approach to access the economical way for the nutrients intake using DEA. We demonstrate our approach using fruits and vegetables data. In this study, the 14 nutrients data of 117 fruits and 105 vegetables are collected. The monthly price data of fruits and vegetables is also collected from September 2011 to August 2012. The empirical results show that carrots, chinese bulbous onion, Solanum nigrum L, white dutch runner bean and peanuts are the most effective in vegetables. Among the fruits, the berries are the most effective. The results also show that the local fruits more effective than imported fruits. Furthermore, the results of vegetables do not have large difference in different seasons or different regions. Since the fruits have seasonality, the empirical results of fruits are much different in different seasons or different regions. Finally, the results show that if we would like to take 14 nutrients of minerals and vitamins enough, it costs at least NT$24.95 by vegetables and NT$75.04 by fruits, respectively.