The nitrogen (N) balance in Korea during 1985-1997 was calculated according to the surface balance method of the PARCOM guidelines and compared with Japanese N balance. The some differences were founded in the coefficients used on calculating N balance in two nations. Of the important parameters, which can make a big difference in balance, N input by organic fertilizers was not included in Korea different with Japanese, due to absence of reliable statistics and then made lower the input. Nitrogen destruction rate from livestock manure was adjusted differently with 15% in Korea but 28% in Japan. There was some difference in the conversion factors of livestock number into manure N quantity in two nations, but the gap was ignoble scale except beef cattle. Our manure N production rate of beef cattle might be evaluated to be so lower than Japanese. Biological N fixation by pulses was very higher in Korea than in Japan but scarcely affect the increase of total N input, due to small cultivation area. In contrast, N fixation rate by free-living organisms in Korean and Japanese wet paddies showed the big difference with 7.6 and $37.0kg;ha^{-1};yr^{-1}$, respectively, and therefore $29.4kg;ha^{-1};yr^{-1}$ of nitrogen was estimated to be more inputted in Japan. Although there are many points to be more specified and improved, still, Korean N balance was very high with $250-257kg;ha^{-1}$ in the mid of 1990s, which was the second highest level in OECD countries and furthermore increased continuously during the investigation. In contrast in Japan, which has similar fanning system with Korea, N balance was lower with $130-158kg;ha^{-1}$ and has decreased continuously since 1993. This high N balance was mainly due to a high usage of chemical fertilizers in our intensive fanning system and the fast increment of livestock feeding. Therefore, the more active action to decrease chemical fertilizer utilization and reduce livestock feeding density is required in the government and farmer sides.