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Salt intake in childhood is a risk factor for developing hypertension later in life. As health education for children to decrease salt intake, it is important for them to know the relationship between salty taste preference and salt intake. The objective of this study was to investigate the relationship between children's salty taste preference and their salt intake. We employed a cross-sectional study design, and the subjects were 199 elementary school children (5th or 6th grade) and their mothers. The amount of salt intake was estimated by the amount of urinary sodium excretion. Children's salty taste preference was assessed 1) by asking children about their own salty taste preference as well as measuring their threshold level of salty taste, and 2) by their mothers' observation of their salt intake behavior using a questionnaire. The salt intake and salt taste threshold of children who liked a salty taste were similar to those in children who disliked it. No association was found between the threshold level of salty taste and sodium intake. Regarding the relationship between children's salt intake and their salt intake behavior score, assessed by their mothers using a questionnaire, the high score group had a higher estimated salt intake than the low score group. In conclusion, children's salt intake may be accurately assessed by their mother's observation rather than children's own salty taste preference. This study suggests the importance of a mother's role in salt restriction education for children.salty taste preference; salt intake; sodium excretion; health education; mothers' roles.