We previously reported a new and practical method of more accurately determining the conversion factors for calculating the protein content of foods from the total nitrogen content (N:P factor). The adjusted N:P factors, we called the N : P factor calculated by the new methods, correspond to the proportion of the amino acid residue content to the total nitrogen content. Thereby, when we try to estimate the protein content using the adjusted N : P factors, we do not have to consider the nonprotein nitrogen content.   In this study, the adjusted N : P factor for several pulses and 3 soybean products were investigated based on the total nitrogen content, amino acid composition, amide nitrogen and free amino acids. The proportions of the amino acid nitrogen in the total nitrogen were 95% for pulses and 98% for soybean products. The average factors were 5. 43 for all the analytical samples and 5. 51 for the soybeans and its products. The N : P factor of 6. 25 commonly used for many foods was not a realistic factor for estimating the protein contents of pulses by converting the total nitrogen. The averaged value of the adjusted N : P factors for pulses was not different from that for the soybeans, except for some pulses. Considering the frequency of these food uses, 5. 51 is recommended as the universal factor for pulses and soybean products. This study seems to suggest that the new method for calculating the N : P factors is both useful and valuable.