抄録
Engel's Coefficient is a popular index when we see the relation between family income and expenditure in a broad perspective, but its defect is being indicated that the index lacks the idea on the function of food cost. The author worked out a new index which would supplement the defect. This new index estimates the state of nutrition intake. In supplementing Engel's Coefficient by this index, we may confirm the theoretical point of view on food cost more when we examine the cost of living by Engel's Coefficient.