The developmental effects of dioxin are important because of the high sensitivity of mammals as well as the irreversibility and longevity of the effects. In animal experiments, exposure to dioxin during pregnancy and lactation induce various functional effects on offspring at very low doses. In humans, even if there is no exposure to dioxin after birth, there might be effects on thyroid function in infants exposed to dioxin from breast milk. In this report, low-dose developmental effects of dioxins on offspring in animal experiments and human studies were reviewed. In terms of risk assessment, methods to describe dosimetry, models to describe dose-response and approaches to express health risk are discussed.