The purpose of this study was to assess calcium and sodium intakes and urinary excretion of adults in Busan and to evaluate the relationship between urinary calcium excretion (UCa) and the status of anthropometric, blood pressure, urine analysis, and nutrient intake of subjects. Nutrient intake by 24 hr recall, 24 hr urinary calcium and sodium excretion (UNa) were measured with 87 adults aged 20-59 yrs (42 men and 45 women). The mean calcium intake was 88.0% for men and 103.0% for women of Recommended Intake. The mean sodium intake was 283.4% for men and 250.5% for women of Adequate Intake (AI). The mean 24hr UCa was 127.4 mg in men and 107.3 mg in women. The mean 24 hr UNa was 3650.6mg in men and 3276.4mg in women. The intake and urinary excretion of calcium and sodium were not significantly different by gender. UCa showed significantly positive correlations with sodium intake and UNa in men (p < 0.001, p < 0.05) and women (p < 0.001, p < 0.001) and with age, systolic blood pressure (SBP) and sodium density in women (p < 0.05, p < 0.05, p<0.01). The UCa/creatinine showed significantly positive correlations with age, sodium intake, sodium density, and UNa in women (p < 0.05, p < 0.01, p < 0.01, p < 0.01). When UCa was stratified into quartile (Q1-Q4), age, SBP, UCa, UNa, sodium intake, and AI percentage of sodium (p < 0.01, p < 0.05, p < 0.001, p < 0.001, p < 0.001, p < 0.001) were significantly higher in Q4. The mean intake and AI percentage of sodium in Q4 were 4768.8mg and 329.0. Based on the results, UCa was related to age, SBP, UNa, and sodium intake. Therefore, nutritional education of decreasing sodium intake for decreasing UCa is needed.