Introduction: This study, aimed to evaluate the ratio between Energy Intake and Resting metabolic Rate (EI/RMR) among female Tehranian adults, and to compare age and anthropometric and dietary characteristics between relatively under and over reporters. Materials and Methods: This cross-sectional study included 187 healthy women, aged 18 to 45 years. The EI/RMR ratio was used as an indicator of reporting accuracy, with EI/RMR<1.35 considered to represent under reporting, and EI/RMR ≥2.4 as over-reporting of EI. Data on age, antropometric and lifestyle variables were gathered by a second questionnaire designed for this survey. In addition dietary intake was assessed by a semi-quantitative 125 item food-frequency questionnaire. ANOVA was used for data analysis. Results: EI/RMR was 1.6±0.6 (mean±SD). Thirty-five per cent of the subjects had EI/RMR <1.34, while 7% of the subjects showed EI/RMR>2.4. BMI correlated negatively (β=-0.199, P<0.01) with EI/RMR. Age, BMI, body weight, waist and RMR decreased significanlty with the increase in EI/RMR (P<0.01). The oldest age group (≥40) had lower EI/RMR values than the youngest age group (30>) (1.5 vs.1.8). Under-reporters consumed less fish, magarine, coffee, sweet and fat than did the other subjects. Conclusion: Under-reporting, rather than over-reporting of energy intake was predominant in this female population of Tehran. BMI was the most important factor affecting the reporting accuracy of energy intake.