The Burrowing Owl (Athene cunicularia Molina 1782) has a wide distribution in Peru. In the present work, the feeding habits and dietary selectivity of A. cunicularia were studied in two contrasting geographical areas, the coastal area of Lomas de Yuta, Islay province and in the Andes, in the Chiguata district, Arequipa province, Peru. In both areas, six Classes, seven Orders, 13 families were identified, being the Insecta class the one with the highest representation with seven Coleoptera and one Hymenoptera families. Although no differences were detected between the frequency and biomass of prey, variations in the amplitude of the trophic niche were detected, being greater in the Andes (B = 4.52) than in the coast (B = 2.07). In addition, a differential dietary selectivity was recorded depending on the area, with a greater preference in the Sierra for Bothriuridae and Carabidae, while on the coast there was a greater preference for Bothriuridae, Tenebrionidae, Calosoma sp. and Carabidae.