The purpose of this study was to assess the energy expenditure and investigate the relationship between related variables in 70 female university students. Resting energy expenditure estimated by Harris-Benedict formula, WHO/NAO/FAO formula and various formulas based on body weight and body surface area were 1366.9$pm$74.4kcal/day, 1287.8$pm$106.6kcal/day, 1171.4$pm$155.8kcal/day and 1342.0$pm$97.4kcal/day. Measured resting energy expenditure by indirect calorimetry(Model : Metavine and TrueOne2400) were 1582.0$pm$150.1kcal/day and 1268.2$pm$152.9kcal/day, respectively. Average step number per day was 11981.2$pm$3014.4 steps and average step number per hour was 746.1$pm$198.0 steps/hr. Daily energy expenditure by using Harris-Benedict formula, body weight formula, body surface area formula, WHO/NAO.FAO formula and 15-min check list formula were 2374.7$pm$249.6kcal, 2033.5$pm$313.2kcal, 2331.2$pm$266.0kcal, 2240.8$pm$185.5kcal and 2195.5$pm$398.3kcal. Meanwhile energy intake of subjects was 1714.9$pm$551.2 kcal. Daily energy expenditure has positive correlation(r=0.262) with daily step number. And there was significant positive correlations(r=0.35-0.68) between various daily energy expenditures and muscle mass. These results suggested that increase of daily step number by using pedometer is good method to increase daily energy expenditure. In particular, increase in step number can reinforce the amounts of muscle.