Nutrient intake levels and the associations of the nutrients with high-density lipoprotein and low-density lipoprotein cholesterol were studied using cross-sectional data from middle-aged US and USSR men seen at visit 2 of the Lipid Research Clinics Prevalence Study. Differences in nutrient intake in the two countries were small, but statistically significant. The US sample had a higher mean intake of protein, polyunsaturated and monounsaturated fatty acids, and a higher P/S ratio. The USSR sample had higher mean intake of saturated fatty acids, carbohydrate, complex carbohydrate, and sucrose. Correlations between the nutrients and high-density lipoprotein cholesterol were weak and consistently negative for fatty acids, total fat, carbohydrate and its components, and positive for ethanol. The correlations between nutrient intake and low-density lipoprotein cholesterol were even weaker. After adjusting for other factors, nutrient intake had an independent association with high-density lipoprotein cholesterol. Ethanol and carbohydrate showed the strongest association. Nutrient intake also had a modest independent association with low-density lipoprotein cholesterol.