Margarine has been used as a substitute for butter for many years. However, it is assumed that the recent progress in manufacturing technology and the change of preference have influenced the evaluation of margarine. This study examined differenced in preferences for butter and for margarine by means of the sensory test in which 8 kinds of dishes prepared using butter and margarine respectively were served. At the same time, such items as the influence of serving temperatures, that of preservation, and personal differences among those who are more used to the taste of butter and those who are not were also evaluated. Five out of the 8 dishes were reported to have been preferred nondiscriminatedly. And yet those who have been accustomed to the taste of butter preferred butter to margarine, while the other group cose margarine in preference over butter. As for the temperatures at which dishes were served, the one with butter was preferred when the dish was served hot. But the one with margarine was preferred when the dish was served at lower temperature. In making a comparison between the cookies served right after baking and those served after two months' storage in the refrigerator, they did not differ in appreciation whether butter or margarine was used. However, the latter cookies were considered inferior in taste.