The purpose of this study was to analyze gifted and regular elementary students regarding their family socioeconomic backgrounds and cultural capital. Data were collected by self-developed questionnaires given to 676 gifted and 753 regular students, respectively, selected from October 2005 through February 2006. The major findings were as follows: First, a high percentage of the gifted students' parents had received ”associate-college degrees,” ”college degrees” or ”graduate degrees,” and a similar percentage of them were ”assistant professionals” or ”professionals.” A high percentage of the regular students' parents had graduated from ”junior high or below” or ”senior/vocational high,” and a similar percentage of them were ”blue-collar labors” or ”mechanical workers.” Secondly, the gifted students possessed varied and more cultural capital than the regular ones. Thirdly, discriminant analysis between the gifted and regular students can be predicted at about 70.96% by the family socioeconomic backgrounds and certain cultural capital subscales.