The aim of this study was to evaluate possible factors affecting serum polychlorinated dibenzo-p-dioxin (PCDD) and dibenzofuran (PCDF) levels of people living near municipal waste incinerators (MWIs). We selected 19 MWIs in Taiwan and collected 1708 serum samples from residents 18-65 years old who had lived within 5 km of one of the selected MWIs for at least 5 years. The samples were analyzed using a standardized study protocol to assure comparability of the concentrations from 17 PCDD/F congeners. The results suggested that a vegetarian regimen was a protective factor to avoid serum PCDD/F accumulation in the subjects. In addition, the current data seemed to support the hypothesis that serum PCDD/F levels of residents living near MWIs are related to they consumed the locally grown or cultivated vegetable and animal foods, such as poultry products near the MWIs. Our results can be used to create guidelines for preventing excessive PCDD/F accumulation from eating animal and vegetable foods grown near MWIs.