One of the goals of socio - economic development programs is achieving social justice in country. Annually, in order to reach this goal, substantial part of national budget is allocated for food subsidies. This study is an effort to distinguish the role of subsidized commodities in Iranian households basket. On this basis, at first the nutrition value of subsidized foods received by rural and urban households are evaluated. Then, the role of (function of) subsidized commodities in providing nutrition value of households are calculated. The results indicate great deals of received nutrition value of households are provided through subsidized commodities. In addition, 10 to 20 per cent of rural and urban households have received nutrious energy (calories) less than what is standard.