Dietary intakes (24-hour recall), total cholesterol (TC), triglyceride (TG), low density lipoprotein cholesterol (LDL-C), high density lipoprotein cholesterol (HDL-C), apolipoprotein (apo) A-l and apo B were assessed in healthy middle-aged subjects in Taipei, and in sex-age-menopause matched subjects in the Framingham Heart Study. Taipei subjects consumed a diet consisting of 16%, 48%, 35% and 1% of calories from protein, carbohydrate, fat, and alcohol, vs 17%, 40%, 39%, and 4% in Framingham subjects, respectively. The saturated, monounsaturated, and polyunsaturated fatty acid content of the diet was estimated to be 9%, 13%, and 13% of total calories in Taipei subjects and 16%, 15%, and 8% in Framingham subjects, respectively. The differences between Taipei and Framingham subjects were quite substantial for lipid parameters but less so for apolipoprotein levels. Gender differences for TG, HDL C, apo A-l, and apo B were more profound than differences due to nationality. Taipei male and female subjects had significantly lower TC, LDL-C, and significantly higher HDL C concentrations than Framingham male and female subjects. After adjusting for body mass index (BMI), TC and LDL C levels remained significantly different for both sexes between populations, probably attributable to differences in saturated fat intake. This study documents that urban workers in Taipei consumed a diet with a relatively high polyunsaturated and low saturated content and had more favorable lipid profiles than Framingham Americans.