Single portions of food served for each meal at three restaurants were analyzed for thiamine, riboflavin, nicotinic acid, pantothenic acid, and ascorbic acid. Although the food served by the three restaurants varied with respect to cost and attractiveness as served, there were no marked differences in the vitamin content. From estimates of daily food intake, it was calculated that riboflavin and nicotinic acid requirements were readily met by varied diets in all three restaurants. Thiamine intake on these diets were equal to the recommended daily allowances, if care was taken in the selection of foods. Judging from the data obtained ascorbic acid requirements could be maintained only by the inclusion of fresh fruit juices. The vitamins most readily lost in cooking and handling of restaurant foods were thiamine and ascorbic acid.