To examine the way that many allegic children can eat school lunch menus, we analyzed school lunch menus containing three major allergens (eggs, wheat, and milk products) and calculated the nutritional value of certain foods that were removed and the substitutions made. An analysis of these three food product combinations in the menu indicated that the most frequent combination was wheat and milk products used to make bread or stew. When all the dishes with eggs in them were removed, the amount of energy and protein were equal to the standard nutritional value. However, the menu in which eggs were the main dish was an exception to this. Therefore, it is necessary to examine the nutritional value of the substitutions that take the place of eggs in the main dish. As for wheat, the amount of energy and carbohydrates were found to be at the standard value when it was substituted with rice powder. However, when milk products were substituted with soybean milk, the amount of calcium was 53.1±16.0% of the standard value. Therefore, we suggest that it is necessary to provide a kind of dessert that will make up for the calcium lost to accommodate children who are allergic to milk products. In other words, it was revealed that the correspondence to a food allergy child varied according to the kind of three major allergens.