Introduction: The role of diet in the aetiology of dental caries occurrence has been questioned recently. Aim: This cross-sectional study was conducted to determine the relationship between dietary habits and dental caries among 105 children aged 2 to 5 years old in Kuala Lumpur. Methodology: Subjects were selected using convenient sampling method. Their body weight and height were measured and their dental check-up was performed by qualified dental nurses. A Structured questionnaire and 3-day food diaries were distributed to their parents/caretakers to obtain socio-demographic data, oral health practice and dietary habits of the subjects. The dft (decayed, filled teeth) score was used to describe dental caries incidence. Results: Caries was found in 36.6% subjects with mean dft score of 1.95±3.59 (range: 0-16). Energy (r=-0.334, p=0.008), carbohydrate (r=-0.353, p=0.005), fat (r=-0.325, p=0.01), protein (r=-0.264, p=0.038), and calcium (r=-0.470, p<0.001) intake were significantly correlated with dft score. The negative association between frequency of milk consumption and dental caries was lost after other confounding factors were considered. Dental caries incidence was associated with age of subjects started brushing their teeth (Adjusted OR=5.46, 95% CI=1.74 – 17.17). There was no relationship between frequency of daily meals (p=0.800) and sugary food/drinks consumption (p=0.489) with dental caries occurrence. Conclusion: Dental caries is prevalent among young children and related with dietary factors and oral health practices. Therefore, healthy dietary habits and oral health practice should be integrated in the oral health promotion targeted to parents/caregivers and young children in order to improve their dental health status.