Control flow graph is used for Performing many Program-analysis techniques, such as data-flow and control-dependence analysis, and software-engineering techniques, such as program slicing and testings. For these analyses to be safe and useful, the CFG should incorporate the exception flows that are induced by exceptions. In previous research to construct control flow graph, normal flows and exception flows are computed at the same time, since these two flows are known to be mutually dependent. By investigating realistic Java programs, we found that the cases when these two flows are mutually dependent rarely happen. So, we can decouple exception flow analysis from normal flow analysis. In this paper we propose an analysis that estimates exception flows. We also propose exception flow graph to represent exception flows. And we show that the control flow graph that accounts for exception flows can be constructed by merging exception flow graph onto normal control flow graph.