The study aimed to investigate the dietary supplying of kindergarten from the perspectives of parents and principals so as to find out the factors which the kindergartens will put emphasis on when planning the diet and snacks as well as the difficulties they faced. The research method was adopted and parents and principals of kindergartens in New Taipei City were the main study object. The conclusions drawn from the study were as follows: 1. No any professionals were hired to plan the dietary supplying of kindergarten. 2. The convenience of accessing to food ingredients was the first priority in designing meals of kindergarten. 3. Kindergartens had difficulty in implementing balanced nutritious diet. 4. The nutrition knowledge of parents and principals show positive correlationship with their concerns on the implement of dietary supplying. 5. The nutrition knowledge and the concerns on the implement of dietary supplying of principals were higher than those of parents. The suggestion was proposed based on the study results and expected to provide reference in kindergartens' planning dietary supplying.