Data from the survey of family income and expenditure, conducted by Directorate-General of Budget, Accounting & statistics, Executive Yuan, in 1982 is used to analyze the expenditures for food away-from-home (FAFH) of dural-earners couple families. An empirical econometric model of the expenditures for FAFH is developed from household production theory. The estimated regression results indicate that the expenditures for FAFH of dural-earners couple families are significantly affected by family income, opportunity cost of time, composition of family members area and urbanization of residence, and age of family head. Furthermore, the estimated FAFH elacticities of income, opportunity cost of time and family size are 0.47, 0.16 and 0.45, respectively.