We have found decreased serum alanine aminotransferase (ALT) and gamma-glutamyltransferase (GGT) levels in human males exposed to toluene at low levels, suggesting that toluene exposure or related factors in lifestyles were likely to have lowering effects on serum ALT and GGT activities between toluene-exposed and the control subjects. The present study was attempted to investigate whether there is any difference in nutrient intakes between the two groups. Biochemical results were also analysed together with nutrient intakes. In agreement with our previous reports, the present data also provided significant evidence of lowered serum ALT and GGT activities in toluene-exposed males after age matching (p < 0.05). Energy intakes from carbohydrate, fat and protein were 64.6%, 22.5% and 12.9% in the toluene-exposed group and 62.0% (p < 0.05), 24.8% (p < 0.05) and 13.2%, respectively, in the controls. Multiple regression analysis indicated that carbohydrate, protein and energy intakes are significantly associated with toluene exposure. No significant differences in alcohol consumption, tobacco use, work intensities and physical activities were found between the two groups. The present results suggest that the toluene exposure at levels generally considered to be safe, probably have some biological effects on the liver and related organs.