The purposes of this study were to establish the scope of population groups to be set and nutrients to be included for Codex Nutrient Reference Values (NRVs). Examination of a variety of documents and reports on the principles of scientific evidence was gone through to choose representative groups from a variety of population groups and kinds of nutrients for setting Codex NRVs. Also, hearings from the groups of NRVs expertise has been formed and was gone through by e-working process. The differences of food and foods being consumed in general and by specific population groups and limited actual space on packages for food labeling were considered. This paper suggest the options on the scope of population groups to be set and nutrients to be included for Codex NRVs on the basis of the above procedures. Also, the advantages and disadvantages of these options are commented when the options are applied for establishment and revision of the Codex NRVs.