The purpose of this study was to evaluate the menu of meal boxes delivered to low-income children during summer vacation. Out of 114 questionnaires distributed nationwide concerning lunch menus during summer vacation of 2008, 51 (44.7% response rate) were returned. A total of 170 daily lunch menus consisting of 5 day menus from 34 organizations (29.8% analysis rate) were analyzed after excluding 16 organizations that delivered side dishes only and one organization that provided menus of less than 5 days. The mean numbers of dishes and food items in the menus were five and eight, respectively. Over two-thirds (67.1%) of the lunch box menus included only three food groups: grain, meat and vegetable. Only 2% of the menus included all five food groups, grain, meat, vegetable, fruit, and dairy products. In general, the menus tended to lack fruits and dairy products; the percentages of the menus not including fruits and dairy products reached 89% and 77%, respectively. The average number of dishes, distribution of food group patterns, and average dietary diversity scores of the menus were significantly different according to reimbursement rate. The organizations receiving reimbursement of 3,500 won were more likely to include diverse food groups than those receiving 3,000 won although most of the menus were not proper in terms of food diversity anyway. These results suggest that lunch box menus for low-income children can be improved, in particular, by including more diverse food groups.