The identification and characterization of benefits as a consequence of consumption of food, food constituents or nutrients used to be neglected in comparison to the assessment of risks because the safety of food had priority. Interest in benefit assessment is the consequence of the realisation that both adverse and positive effects on health can follow the consumption of the same food or food constituent and that a balance between the two should be the aim. Moreover, proven benefits in connection with food are the basis of health related claims on food labels. Benefit assessment should follow a procedure which is parallel to structured risk assessment and apply the same stringent criteria with respect to substantiation. Benefits will consist of either the reduction of the probability of adverse health effects or the increase of the probability of positive health effects.