This paper addresses an on-going controversy in the nutrition literatu
re over the size and significance of the nutrient elasticity with resp
ect to food expenditure. Linear programming methods are used to estima
te the least-cost diets for infants in Cebu, Philippines. The results
imply that, overall, the actual expenditure is greater than the least-
cost expenditure. Data and regression analyses are used to explore the
determinants of the deviations from the least-cost diets, The results
support the hypotheses that the deviations increase with income due t
o the diminishing marginal utility of nutrients and that the deviation
s fall as the nutritional knowledge of the mother increases.