Food calorie intake has been found to have a strong empirical linkage with both human health and productivity. In a study to determine the probable influence of price and income changes on the availability of food nutrients to Nigerian households segmented by income, demand elasticities were obtained for survey respondents and the nutritional effects of changes arising from changes in income and prices were computed using both the AIDS methodology and a technique developed by Huang. The findings show that guinea corn is the food that would have the greatest implications for the nutrient status of low income households. Millet, guinea corn and maize and rice, beans and maize respectively are the food items of note for the households whose heads earn average and high incomes. The study concludes with the implications of the findings on the different income groups and the likely applications of the methodology used to derive nutrient elasticities.