The first chapter of Daniel contains a well-known story of Daniel and his 3 friends’ refusal to eat the king’s food and his wine. To the casual reader, this story may not illicit any probing question as to the rationale for their refusal. However, commentators of the book of Daniel have long been puzzled over the rationale of their refusal of the king’s food and wine. Why does Daniel and his 3 friends refuse the king's portion and his wine? Why do Daniel link partaking of the king’s portion and his wine with defilement? What command of God do Daniel and his friends base their refusal on? Why, in Daniel 10:3, is there a seeming contradiction with Daniel's diet from chapter 1? This thesis will focus on the rationale of Daniel and his 3 friends’ refusal. Questions regarding defilement and the biblical command that would be the basis of their refusal will be investigated.