The present invention relates to a device and a method for providing diet information with improved accuracy for users and, more specifically, to a device and a method for providing diet information with improved accuracy by correcting the atwater coefficient of food with a calorie coefficient in the body of a user. Recently, a research team of Dr. David Bear in the US Department of Agriculture published the result of a study that calories in almonds, walnuts, and pistachios are different from calories actually used in a human body and calories thereof are less used by 30%. As the above study, the calorie coefficient in the body of a user as actually usable ATP through the decomposition and absorption processes of food in a human body is different from an Atwater coefficient which is well known calorie of food. The present invention has an effect of providing a user with correct information of diet which has been performed in a wrong way by enabling a user trying to lose weight or change a body composition to directly compare an actual energy level consumed by converting ingested food in a human body with an energy level consumed by oneself in an active metabolic form by sports or work. The diet information providing method comprises: a step (a) in which a communication unit obtains food and beverage information; a step (b) in which a processor estimates the type and amount of each food; a step (c) in which the processor calculates an Atwater coefficient; a step (d) in which the processor identifies a nutritional component requiring the correction of the Atwater coefficient; a step (e) in which the processor calculates a calorie coefficient used in the body of the ingested food; and a step (f) in which a display provides diet information.본 발명은 사용자에게 정확도가 개선된 다이어트 정보를 제공하는 장치 및 방법에 관한 것이다. 보다 구체적으로는, 식품의 애트워터 계수를 사용자의 체내 사용 열량 계수로 보정함으로써 정확도가 개선된 다이어트 정보를 제공하는 장치 및 방법에 관한 것이다.최근 미국 농무부 산하 농업연구소의 데이비드 베어 박사 연구팀은 아몬드, 호두, 피스타치오가 지니고 있는 칼로리와 실제로 체내에서 이용되는 칼로리가 서로 다르며