Childhood obesity is one of the most serious public health challenges of the 21st century. Obesity is a state wherein body fat accumulates to an abnormal degree, and detailed information about body composition is necessary to inspect the problems of obesity in children. In the present study, we measure body composition with machinery which can measure lean body mass in addition to a quantity of fat based on the multi-frequency BI (bioelectrical impedance analysis) method. This examines differences in body composition for young children from 3 to 5 years old, including differences according to sex, and correlates them within the measured values of BMI.The fat percentages for girls were higher than boys, and the muscle percentages (muscle mass/weight*100) were the opposite. These results show that there were differences according to sex. We made our evaluations based on a regression analysis of fat percentages for BMI and muscle percentages. As a result, a high correlation was found between BMI and fat percentages. The relation of BMI and muscle percentages was the opposite of the relation of BMI to fat percentages, and we found a high negative relation between boys and girls. A significant regression tendency was confirmed from the present results of the regression analysis of fat and muscle percentages for BMI for preschool children. This suggests that BMI can also be used to evaluate the fatness or thinness of a preschool child. In short, BMI can be regarded as the index that can evaluate fat and muscle percentages from early childhood.