A　two-level　defect　correction　method　for　the　steady-state　Navier-Stokes　equations　with　a　high　Reynolds　number　is　considered　in　this　paper.　The　defect　step　is　accomplished　in　a　coarse-level　subspace　H(m)　by　solving　the　standard　Galerkin　equation　with　an　artificial　viscosity　parameter　sigma　as　a　stability　factor,　and　the　correction　step　is　performed　in　a　fine-level　subspace　H(M)　by　solving　a　linear　equation.　H(1)　error　estimates　are　derived　for　this　two-level　defect-correction　method.　Moreover,　some　numerical　examples　are　presented　to　show　that　the　two-level　defect-correction　method　can　reach　the　same　accuracy　as　the　standard　Galerkin　method　in　fine-level　subspace　H(M).　However,　the　two-level　method　will　involve　much　less　work　than　the　one-level　method.