Vitamin C is an essential nutrient involved in many functions. Humans are unable to synthesize vitamin C de novo, because they lack the last enzyme in the biosynthetic pathway. Previous Recommended Dietary Allowances (RDAs) for vitamin C were based on prevention of deficiency with a margin of safety. However preventing deficiency may not be equivalent to ideal nutrient intake. Recommendation should be based on vitamin function in relation to concentration. For this goal, data set of the relationship between wide-range of vitamin C dose and resulting concentrations in plasma and tissues and characterization of functional outcomes in relation to these concentrations should be acquired. This article reviews the current knowledge in these areas and suggest how this knowledge may contribute toward establishing dietary guideline for ideal vitamin C intake.