While teaching girls in lower secondary school how to take food effectively, teaches have found it especially difficult to let them understand and master the method of calculating nutritive values of food, because it is extremely complicated and hard to learn. The writer has improved the way the girls girls study it and has devised a new method. According to the new method, the trouble of calculation is lessen a great deal by using a graphic table and also it makes it easier to see the nutritive value and the cost of food.