We did the principal component analysis regarding the food expenditure patterns between the two countries based on the methodology of the first report, as we did the consumption expenditure patterns in the second report. In this third report, we discussed more detail on the patterns of food expenditure between the two countries. It can be summarized briefly as follows. The expenditure ratios in Japan about cereals and cereal products, fresh and processed vegetables, and fresh fruits are higher than in America. The characteristics of the food expenditure patterns of income class and age class in America are more evident than those of in Japan. The food expenditure patterns are quite different between the two countries.