The purpose of this study was to determine the sodium (Na) and potassium (K) content of school meals served in elementary and junior high school in Korea. In this study, 872 kinds of school meal dishes were collected from twelve elementary and twelve junior high schools located in four different cities in Korea (Daegu, Masan, Gwangju, and Jeju). The dishes were classified into three main categories; staple dish, subsidiary dish, and dessert. Each main category was further sub-classified into 4 kinds of staple dishes, 15 kinds of subsidiary dishes, and 5 kinds of dessert dishes. The Na and K content of dishes were then analyzed by atomic absorption spectroscopy. The Na content of individual dishes showed considerable differences, ranging from 9 to 2,717 mg/100 g. Among the staple dishes, cooked rice contained relatively less Na, but other staple dishes such as a la carte, noodle, and rice-gruel contained considerably high amounts of Na. Regarding the subsidiary dishes, the Na content of salad was low, but those of Jangachi, stir-fried dishes, and kimchi were considerably high. Among the dessert dishes, beverages, fruit, and milk/dairy products contained relatively low amount of Na, while rice cakes and baked goods, and snacks contained noticeably high amounts of Na. Unlike the Na content, the K content between the dishes did not show much variability. Cooked rice and rice cakes contained relatively low amounts of K, similar to other dishes, and ranged from 104 to 220 mg/100 g. The Na/K ratio was especially high in rice cakes and Jangachi, while of the ratio in beverages, milk/dairy products, salad, and fruit were pretty low. The total content of Na and K and the Na/K ratio of elementary school meals were 974 mg, 378 mg and 2.7, respectively, and those in junior high school meals was 1,466 mg, 528 mg and 3.0. The results show that most school meals provide a significant amount of Na but significantly small amounts of K, as suggested by the Dietary Reference Intakes for Koreans.