The role of diet in the aetiology of dental caries occurrence has been questioned recently. Aim: This cross-sectional study was conducted to determine the relationship between dietary habits and dental caries among 105 children aged 2 to 5 years old in Kuala Lumpur. Methodology: Subjects were selected using convenient sampling method. Their body weight and height were measured and their dental check-up was performed by qualified dental nurses. A Structured questionnaire and 3-day food diaries were distributed to their parents/caretakers to obtain socio-demographic data, oral health practice and dietary habits of the subjects. The dft (decayed, filled teeth) score was used to describe dental caries incidence. Results: Caries was found in 36.6% subjects with mean dft score of 1.95±3.59 (range: 0-16). Energy (r=-0.334, p=0.008), carbohydrate (r=-0.353, p=0.005), fat (r=-0.325, p=0.01), protein (r=-0.264, p=0.038), and calcium (r=-0.470, p