In recent years, due to Taiwan's economic growth and increase in average income, the consumption behavior of the people in Taiwan has changed, and the aggregate nutrient content of diets has become increasingly important. Staple food such as rice, flour and starchy roots are the most important food of diets. Thus the main purpose of this study is to estimate how the availability of nutrients would change as consumers alter their staple food purchases in response to changes in staple food prices and income.The prices and quantities of staple food and the per capita national income data between 1972 and 2001 are used to estimate the staple food price elasticity and income elasticity of thirteen nutrients. According to the evaluations, most of the price elasticity of nutrient of the three staple foods are small. However the important nutrients included in rice and flour have greater effects. The decrease in the price of rice would increase daily availabilities of nutrient included in it. Specifically, the estimation for Carbohydrate is largest, and Niacin and Vitamin B are second. The results of flour are the same. When its price decreases, Carbohydrate and Iron increase most, Protein and Phosphorus are second. The positive income elasticity of nutrient demonstrates the increase in income raises daily availabilities of nutrient. In conclusion, the effect on Carbohydrate is largest, while the effects on Phosphorus and Niacin are smaller.