The Dietary Reference Intakes which were developed by the Food and Nutrition Board, National Academy of Sciences of the United States, and Health Canada provide a good deal of information on nutritional requirements which apply to Korea. In addition, the processes of evidence based review of information on nutrient needs, dietary excess, and the assessment and planning of dietary intakes may be useful in Korea as well as North America. However, other aspects of the Dietary Reference Intakes may not be appropriate. This article discusses these issues.