The research aimed to study the relative importance of the individual annual expenditure on food and non-food expenditure, and the relative importance of individual annual expenditure on the main food groups in rural and urban Egypt in 2015, 17/2018. The research aimed to estimate expenditure elasticity of food commodities, In addition to study the effect of household size, the effect of the different region (rural and urban) and the different period on individual annual expenditure on food groups. The research depend on the secondary published data by the Central Agency for Public Mobilization and Statistics, Income, Expenditure and Consumption survey in 2015, 17/2018. The research depends on descriptive and quantitative methods to analyze data. The most important results were that expenditure on food and drink in rural Egypt represented a greater percentage than expenditure on food and drink in the urban of Egypt in 2015, 17/2018, and expenditure on food and drink in 17/2018 represented a greater percentage than expenditure on food and drink in 2015. Expenditure elasticity of food groups in general is less than one, which indicates that all food groups are necessary commodities for the consumer in 2015 compared with 17/2018. The household size has significant statistically effect on all food groups except for fish group in 2015 compared with 17/2018. The effect of different region (rural, urban) on individual annual expenditure has a significant statistical effect on fish group, sugar and sugary foods group, dairy, cheese, eggs group, and non-alcoholic drinks group in 2015 compared with 17/2018. Effect of different period on individual annual expenditure has a significant statistical on the different food groups in 2015 compared with 17/2018. Conclusively, the study recommends the necessity to limit the population increase, and spread food awareness among the community members especially in rural areas. Key words: Expenditure elasticity, commodities, rural areas, urban areas