Purpose: This study was conducted to evaluate nutritional status in middle-class adults compared with low income or high income adults according to gender difference. Methods: Data from the 2012 Korea National Health and Nutrition Examination Survey was used. A total of 7,082 adults aged from 30 to 64 were included and classified according to household income level into three groups. Dietary data was collected using 24-hr recall methods. Results: Most nutrients including energy, protein, vitamins, and minerals such as iron and calcium differed according to income levels. Iron intake of middle-class men was higher than that of the lowest income group, whereas that of middle-class women was similar to that of the lowest income group. In addition, no significant difference in carbohydrate, protein, fat, thiamin, and niacin intakes per 1,000 kcal and iron intake was found between the middle and high income group only in male subjects. In summary, our results showed that the relationship between nutritional status and income level as a socioeconomic parameter could vary according to gender difference. Conclusion: According to our results, it could be suggested that not only the lowest income people but also middle class women should be concerned in development of nutritional policies. Gender difference should be considered. It is a very meaningful implication for application to policy for obesity prevention or intervention.