This study was carried out to evaluate the calcium and phosphorus intakes and correlation with growth performance of 25male breast and formula-fed infants from 1 to 3 months postpartum. There were four groups breast-fed(BF) and three formula-fed groups(FFM, FFN and FFP). There was no significant difference in the height and weight of infants according to feeding methods and formula brands. Milk intake and the concentration of calcium and phosphorus from human milk and the formulas were measured. The average calcium content of human milk was 26.6+/-4.1mg/dl and 13.5+/-2.0mg/dl, respectively. The average calcium intakes of the brest-fed and formula-fed infants were 205.5+/-29.3mg/day and the 460.5+/-70.6mg/day, respectively the average calcium intake of breast-fed infants was significantly lower than that of formula fed infant. The percent of RDA(41%) of breast-fed infants was lower than that(75.4%) of formula fed infant. The average phosphorus intake of the brest-fed and formula-fed infants were 105.1+/-20.1mg/day and 288.3+/-37.3mg/day, respectively. The precent of RDA(27%) for brest fed was significantly lower than that(75.4%) of formula fed. The Ca/P ratios were 2.1 in brest fed and 1.6 in formula fed infant. The average calcium and phosphorus intakes of the formula fed infants was higher than that of the brest-fed infants. This data suggests the calcium and phosphorus intakes form human milk sufficiently support the growth of infants. Therefore, the level of calcium and phosphorus recommended dietary allowances for infants should be reduced.