One of the challenging problems in making absolute ionospheric delay measurements using the dual-frequency observations to the GPS satellites is to estimate satellite L1/L2 differential delay (BS) and receiver Ll/L2 differential delay (BR). In this paper an algorithm is proposed which can estimate the receiver L1/L2 differential delay (BR) of any static GPS site. Then, the accumulated values of the estimated BR and the satellite L1/L2 differential delays (BSs) estimated by JPL, SPRs, are used to correct those GPS derived TEC estimates. The estimation method and preliminary test results are described here. GPS Data from sites CUA1 and CUA2, National Chengchi University, Taipei, Taiwan were used to test the proposed algorithm. The test results indicate that: (1) The estimated receiver L1/L2 differential delays of CUA1 and CUA2 are 4.73 ns and 5.67 ns respectively using year 2002 data. (2) The maximum and minimum VTEC values observed at site CUA2 on 2002/03/03 are 60.7 ns and 2.7 ns respectively, after applying estimated SPR corrections. (3) The mean value and standard deviation of the VTEC differences to those common GPS satellites from sites CUA1 and CUA2, on 2002/03/03, are 0.34 ns and 0.10 ns respectively. (4) The mean value and standard deviation of the differences between the observed SPR and the estimated SPR using the proposed algorithm of site CRFP, PGGA, are 0.13 ns and 0.98 ns respectively.