PURPOSE: This study is a descriptive study to contribute to children health improvement by finding out the actual state of breakfast and related features of skipping breakfast. METHOD: The subjects of this study were 724 children. The collected data were analyzed through real numbers, percentage, mean and standard deviation, cross tabulation, chi2-test and t-test using the SPSS WIN 10.0. RESULT: The rate of the children's skipping breakfast recorded 48.6%. Related Factors to skipping breakfast were sex, income, mother's education level and father's education level. 53.1% of girls skipped breakfast. In case of the group their family's income was over 3 million won/month and their father graduated college, the rate of skipping breakfast was low significantly. In groups having breast with rice, soup and side dishes, getting up before 7 A.M. and having good eating habit, the rate of skipping breakfast was low significantly. CONCLUSION: It is necessary to induce a desirable breakfast habit by health education about the importance and necessity of breakfast. Therefore, it is supposed that parents should pay attention to their children to form the right eating habits and encourage them not to skip breakfast.