  In this letter, we have taken a particular Lagrangian, which was introduced
to resolve U(1) problem, as an effective QCD Lagrangian, and have derived a
formula of the quark content of the nucleon spin. The difference between quark
content of the proton (\Delta\Sigma_p) and that of the neutron (\Delta\Sigma_n)
is evaluated by this formula. Neglecting the higher-order isospin corrections,
this formula can reduce to Efremov's results in the large N_c limit.
