Background/Objectives: We examined the association between 24-h urinary excretion of water-soluble vitamin levels and their intakes in free-living Japanese university students. The design used was cross-sectional study. Subjects/Methods: A total of 216 healthy, free-living male and female Japanese university students aged 18-27 years voluntarily participated in this study, of which 156 students were eligible for this assessment. All foods consumed for 4 consecutive days were recorded accurately by a weighed food record method. A 24-h urine sample was collected on the fourth day, and the urinary levels of water-soluble vitamins were measured. Mean estimated water-soluble vitamin intakes calculated from urinary levels and recovery rates showed 91-101% of their 3-day mean intakes, except for vitamin B 12 (61%). Conclusions: These results showed that urinary water-soluble vitamin levels, except for vitamin B 12 , reflect their recent intakes in free-living Japanese university students, and could be used as a potential biomarker to estimate mean vitamin intake.