Most kidney stones consist of calcium oxalate, and higher urinary oxalate increases the risk for calcium oxalate nephrolithiasis. However, the relation between dietary oxalate and stone risk is unclear. This study prospectively examined the relation between oxalate intake and incident nephrolithiasis in the Health Professionals Follow-up Study (n ϭ 45,985 men), the Nurses' Health Study I (n ϭ 92,872 older women), and the Nurses' Health Study II (n ϭ 101,824 younger women). Food frequency questionnaires were used to assess oxalate intake every 4 yr. Cox proportional hazards regression was used to adjust for age, body mass index, thiazide use, and dietary factors. A total of 4605 incident kidney stones were documented over a combined 44 yr of follow-up. Mean oxalate intakes were 214 mg/d in men, 185 mg/d in older women, and 183 mg/d in younger women and were similar in stone formers and non-stone formers. Spinach accounted for Ͼ40% of oxalate intake. For participants in the highest compared with lowest quintile of dietary oxalate, the relative risks for stones were 1.22 (95% confidence interval [CI] 1.03 to 1.45; P ϭ 0.01 for trend) for men and 1.21 (95% CI 1.01 to 1.44; P ϭ 0.05 for trend) for older women. Risk was higher in men with lower dietary calcium (P ϭ 0.08 for interaction). The relative risks for participants who ate eight or more servings of spinach per month compared with fewer than 1 serving per month were 1.30 (95% CI 1.08 to 1.58) for men and 1.34 (95% CI 1.10 to 1.64) for older women. Oxalate intake and spinach were not associated with risk in younger women. These data do not implicate dietary oxalate as a major risk factor for nephrolithiasis. Kidney stones are common, costly, and painful. The lifetime prevalence of symptomatic nephrolithiasis is approximately 10% in men and 5% in women, 1,2 and more than $2 billion is spent on treatment each year. 3,4 Approximately 80% of kidney stones contain calcium, and the majority of calcium stones consist primarily of calcium oxalate. 5 Small increases in urinary oxalate can have a major effect on calcium oxalate crystal formation, 6 and higher levels of urinary oxalate are a major risk factor for the formation of calcium oxalate kidney stones. 5,7 Because oxalate is a metabolic end product and is excreted unchanged in the urine after absorption in the gastrointestinal tract, clinicians routinely recommend a low-oxalate diet to patients with calcium oxalate nephrolithiasis. 8 However, the role of dietary oxalate in the pathogenesis of calcium oxalate nephrolithiasis is unclear. 9 Uncertainty about the impact of dietary oxalate on stone risk centers around the contribution of oxalate intake to urinary oxalate excretion. A large amount of urinary oxalate is derived from the endogenous metabolism of glycine, glycolate, hydroxyproline, and dietary vitamin C, 10,11 and the proportion of urinary oxalate derived from dietary oxalate is unclear (estimates range from 10 to 50% 12 ). Studies of dietary oxalate and stone risk also must account for the intake...