It is controversial whether low calcium intake, commonly associated with osteoporosis, results in calcium accumulation in soft tissues. This study was conducted to investigate the effects of low calcium (Ca) and oxalate (ox) intake on soft-tissue Ca deposits and bone metabolism in ovariectomized (ovx) rats. Eight week old female Sprague-Dawley rats were ovariectomized and divided into four groups. The rats were fed experimental diets containing low (0.1%, w/w) or normal (0.5%, w/w) Ca with or without sodium oxalate (1%, w/w); Sham/NCa, Ovx/NCa, Ovx/LCa, Ovx/NCa-ox, Ovx/ LCa-ox for 6 weeks. All ovx rats showed a remarkable increase in body and tissue weight, glutamic oxaloacetic transaminase, glutamic pyruvic transaminase, blood urea nitrogen, alkaline phosphatase, and decreases in weight, ash, and Ca contents, as well as bone breaking force compared to those in sham rats. Serum Ca concentration was not significantly affected by dietary Ca levels or ox intake. Kidney Ca, ox acid content, and microscopic Ca deposition increased remarkably in the Ovx/LCa-ox group compared to those in the other groups. Ca content in the spleen and aorta also increased significantly, but the weight contents, Ca, bone breaking force, and Ca and oxalic acid in feces decreased significantly in the Ovx/LCa-ox group. Serum parathyroid hormone levels were not significantly different among the groups. These results indicate that low Ca intake decreased bone mineral content and increased Ca deposits in soft tissues, which was aggravated by ox intake in ovx rats. Thus, high ox intake may result in a kidney disorder in patients with osteoporosis who eat a low Ca diet. (Korean J Nutr 2011; 44(2): 101 ~ 111)