A two-level defect-correction method for the steady-state Navier-Stokes equations with a high Reynolds number is considered in this paper. The defect step is accomplished in a coarse-level subspace H m by solving the standard Galerkin equation with an artificial viscosity parameter σ as a stability factor, and the correction step is performed in a fine-level subspace H M by solving a linear equation. H 1 error estimates are derived for this two-level defect-correction method. Moreover, some numerical examples are presented to show that the two-level defect-correction method can reach the same accuracy as the standard Galerkin method in fine-level subspace H M . However, the two-level method will involve much less work than the one-level method.2000 Mathematics subject classification: primary 65N35; secondary 76D05, 35Q30.