  We study the so-called ``Kaluza-Klein regularization''. We calculate one-loop
corrections to the Higgs mass due to Kaluza-Klein modes explicitly in a model
with SUSY breaking mass splitting between bosonic and fermionic modes. We
perform the proper time cutoff at $1/\Lambda^2$ and the KK level truncation at
$\ell$. It is shown that the finite result is obtained as long as $\ell \gg
R\Lambda$ for the compactification radius $R$.
