The Budget method used currently in Codex for estimation of use levels of food additives was investigated and the specific approach that can be applicable for Koreans has been proposed. Theoretical maximum daily intakes(TMDIs) of benzoate, $ ho$-hydroxybenzoic acid ester, butylated hydroxyanisole(BHA), butylated hydroxytoluene (BHT), t-butylhydroquinone(TBHQ), nitrite, nitrate, sorbate, and sulfite were estimated and compared with corresponding acceptable daily intakes(ADIs). Additives requiring further precise evaluation were screened. TMDIs of benzoate, BHA, BHT, TBHQ, nitrite, and sulfite exceeded ADIs. On the other hand, it is appeared that TMDIs of $ ho$-hydroxybenzoic acid ester, nitrate, and sorbate were below ADIs. It is expected that the Budget method may be used as one approach for the estimation of use level and risk assessment.