Fractional Urinary Fluoride Excretion (FUFE) of 3-4 year children in the Gaza Strip L. Abuhaloob, A. Maguire and P. Moynihan A positive association between dental fluorosis prevalence and fluoride (F) concentration in drinking waters has been detected in Gaza Strip. Total Daily Fluoride Retention (TDFR), and Fractional Urinary Fluoride Excretion (FUFE) indicate F body burden; important in assessing fluorosis risk in susceptible age groups. Objective: 1, To determine and compare Daily Urinary Fluoride Excretion (DUFE) and FUFE of 3-4-year-olds living in lower (<0.7), moderate (0.7-1.2) or higher (>1.2 ) ppm F tap water areas; 2, To determine any relationship between i, DUFE and tap water F; ii, DUFE and Total Daily Fluoride Intake (TDFI); iii, TDFI and TDFR. Methods: 24-hour urine and tap water samples were collected from 216 children exposed to lower (n=81), moderate (n=72), or higher (n=63) tap water F. ANOVA with Tukey’s Test and Pearson’s correlation were used to examine differences in mean DUFE and FUFE and relationships between variables. Results: Mean drinking water F was 0.11(sd 0.17), 0.14 (sd 0.28) and 0.38 (sd 0.63) ppmF respectively. Differences (p<0.0001) in mean DUFEs (0.17 (sd 0.13), 0.25 (sd 0.15) and 0.38 (sd 0.23) mg/day respectively) and mean FUFEs (48 (sd 39)%, 47 (sd 31)% and 63(sd 76)%) were found (p<0.05). Significant (p<0.0001) positive correlations were found between DUFE and tap water F; DUFE and TDFI, and; TDFI and TDFR. Conclusion: DUFEs of children drinking waters with 0.11 and 0.14ppm F, represented low F usage. The group drinking 0.38ppmF water represented optimal F usage. The weak significant positive association of DUFE with home tap water F suggests low validity for tap water F in estimating F exposure. Key words: urine, metabolism, ingestion, fluorides, child preschool, groundwater, water intake, Gaza Strip, Palestine , FFUE, DFUE, TDFR