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 Hm by solving the standard Galerkin equation with an artificial viscosity parameter σ as a stability factor, and the correction step is performed in a fine-level subspace HM by solving a linear equation. H1 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 HM. However, the two-level method will involve much less work than the one-level method.