This thesis aims at study the preparations of school lunches in elementary and secondary schools in Nantou County. There are two major preparations, managed by publics and by privates in the above schools. What are the reasons affect the preparations? And also how the two preparations are influenced in the urban or the rural areas? These are the major aims in this thesis. At first, we propose the motivations and aims, etc. as the basis of this thesis. Secondly we study the preparations of school lunches in the foreign countries, esp. USA and Japan, and the other counties of Taiwan. Thirdly we analysis the preparation operated by publics in Nantou county, and also in urban and rural areas respectively. Fourthly we analysis the preparation operated by privates in Nantou county, both in urban and rural areas. At last we compare these two preparations, especially in the urban and rural areas, and give our suggestions.