[en] The energy budget method for determining sensible and latent heat fluxes has been widely applied in agricultural and forest studies to predict the dry deposition of pollutants. The requirement for accurate vertical gradients and the assumption relating sensible and latent eddy diffusivities, however, limit use of this method. To avoid these limitations, a computation procedure has been developed to equate the vertical flux ratios and storage term ratios of energy terms. The revised procedure is illustrated using data from a deciduous forest