We examined American and Japanese food expenditure ratios focused on difference of the consumption expenditure patterns between the two countries, based on the methodology of the first report; regulation of concepts, the revised Engel coefficient and so on. Here we used the principal component analysis in order to analyze the consumption expenditure patterns. We clarified the following statements. 1) According to the revised Engel coefficient, the difference between American and Japanese food expenditure ratios is less than the generally accepted coefficient. 2) There is a difference of the consumption expenditure patterns between the two countries. 3) The distinction of income class in America is bigger than that of in Japan. Therefore the consumption expenditure patterns characterized in each income class are different between the two countries.