Nitrogen budgets in Korea in 2005 were estimated using a mass balance approach. Major nitrogen fluxes were divided into three sections: cities, agricultural area, and forest. Nitrogen inputs were chemical and biological fixation, dry and wet deposition, imported food and feed, while crop uptake, volatilization, denitrification, leaching, runoff, and forest consumption were nitrogen outputs. Non-point source(NPS) pollution budgets were also estimated by mass balance approach. Annual total nitrogen inputs budgets were 1,442,254 ton$cdot$yr$^{-1}$, and outputs were 814,415 ton$cdot$yr$^{-1}$. Approximately 19.4% of nitrogen input leaked to river and seawater as NPS pollution. It contains nitrogen input 21 percent more than the previous research in 2002. Especially the change of government plans affect nitrogen budget. As a result, in the output field, the whole nitrogen amount due to landfill reduce from 20 percent to less than 1 percent.