According to the safety assessments of all vitamins and minerals intake undertaken by the US Institute of Medicine's Food and Nutrition Board (FNB), UK MAFF Expert Group on Safety and European Scientific Committee on Food, we are reviewing that the rationale of making ULs (the risk of experiencing adverse effects, assessment for dosage and reaction and Uncertainty Factors); comparing ULs of main vitamins and minerals between Chinese and American, and introducing new concepts of ULs on vitamin A, D, Ca, Cu, I, P, Se, Fe and V.