The purpose of this study was to investigate the perception of the quality of school meals by parents of kindergarten children in Seoul, analyze the acceptance price and the optimal school meal cost using PSM (price sensitivity measurement) techniques, and provide basic data for improving the quality of kindergarten meals. The survey was conducted using descriptive statistics and PSM analysis of the responses of 1,272 parents of 779 kindergarten children belonging to the Seoul Metropolitan Office of Education from April to May 2021 and prior research analysis related to kindergarten meals. 74.1% of the parents surveyed were women, with 61% of children attending kindergartens attached to elementary schools, followed by private kindergartens (28.9%) and public kindergartens (10.1%). According to a study of the quality of meals, private kindergarten parents are highly satisfied with all the quality attributes of meals, such as “sanitation of dining environment” and “nutritionally balanced food” (p<0.001, p<0.01). The analysis of the acceptance price range and the optimal price for school meals showed that there was no significant variation based on the type of kindergarten establishment, with parents' acceptance price range ranging from 3,596 won to 4,454 won with an optimal price of 3,948 won.