When cutoff of >=5 sequencing coverage and >25% unconverted ratio for 5mC sites detection was applied, conventional BS-seq showed that ~3% of all methylation sites occur to non-CpG sites on mESC gDNA library (10 ng) and the proportion increased to ~16% with a lower input amount (1 ng). In contrast, the UBS-seq treatment afforded smaller proportions of non-CpG sites, which were ~2% for 10 ng and ~8% for 1 ng samples, respectively.