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Breakfast is a meal in the morning, shortly after waking up to 10 (ten) AM. This activity has a purpose to fulfill the body nutrition in the morning before starting the activity. Breakfast is considered important for a pupils which sometimes has a very solid activity in school. In addition, in the academic process pupils need to be in a healthy body condition and have good attention and concentration to catch all the lessons in school. The aim of this research was to find out the correlation between breakfast with the level of concentration in elementary school-s pupils in Denpasar City 2017. The research design was descriptive analytical through cross-sectional approach which was analyzed using Chi-Square statistical test by Statistical Package for the Social Sciences for Windows 16.0 (SPSS) program. The research data was primary data gathered with questionnaire form. The amount of the subjects were 96 persons which was selected using multistage cluster random sampling method to an elementary school-s pupils in Denpasar City. The percentage of non-breakfast subject was 35 persons (36,5%) and the breakfast subject was 61 persons (63,5%). The percentages of Concentrations level of breakfast pupils were divided in three categories which were Low (11,48%), Medium (65,57%) and High (22,95%). The result was showed that there was a significant relationship (p<0,05) between breakfast with the level of concentration. The conclusions could be drawn that there was a positive mild relationship between the two variables. It was recommended that this research can contribute as a source of information and evaluation for the development of science in the future.