“…Urinary excretion of water-soluble vitamins such as thiamin, riboflavin and niacin has been used for setting Dietary Reference Intakes (DRIs) in USA and Japan (Food and Nutrition Board, Institute of Medicie, 1998; The Ministry of Health, Labour, and Welfare, 2009). Although pharmacological dose of watersoluble vitamin intake such as vitamin B 2 (Zempleni et al, 1996), nicotinamide (Shibata & Matsuo, 1990) and biotin (Zempleni & Mock, 1999) dramatically increase urinary vitamin levels, a few study had studied about the relationship between several oral dose correspond to dietary intake and urinary excretion of vitamin C (Levine et al, 1996(Levine et al, , 2001). Thus, little attention had been paid to assess the quantitative relationships between intakes and urinary excretion of water-soluble vitamins.…”