Although Korea has just passed the IMF intervention, the hotel business in Gyeongju does not seem to entirely recover from the econmic recession. In particular, the sales of food and beverage dominantly on domestic demand are still in difficulty. This research was undertaken in order to identify the problems of food control in the five-star hotels in Gyeongju area, and to recommend some suggestion of enhancing the current system to boost the revenue. It is revealed that most of the hotels in question are poorly operating for the food control. In particular, they have spent too much unnecessary cost for the ordering, inspecting, issuing and storing food. A five-star hotel is selected for the survey, and the data obtained from the survey are properly manipulated for the analysis. The problems of the food control system are as follows : Firstly, it hasn't developed a standardized manual for the ordering, inspecting, issuing and storing food. Secondly, an appropriate food control system incorporating the unique Gyeongju environment should be developed. Thirdly, 'first ordered, first issued' method should be applied to reduce to reduce the cost Lastly, few managers recognizes the importance of food control.