For the analyses of gate insulating materials of thin silicon oxy-nitride (SiON) and dielectric films, SIMS is one of the available tool along with TEM and ESCA, etc. Especially, to investigate the distribution of dopant in the thin films, SIMS is appreciably effective in these techniques because of its depth profiling capability and high sensitivity. One of the problem occurring in this SIMS measurement is the change of secondary ion yield at the interface as well as in the layers with different chemical composition. To solve this problem, some groups have researched the phenomenon for SiO2/Si interface [W. Vandervorst, T. Janssens, R. Loo, M. Caymax, I. Peytier, R. Lindsay, J. Fruhauf, A. Bergmaier, G. Dollinger, Appl. Surf. Sci. 203-204 (2003) 371-376; S. Hayashi, K.Yanagihara, Appl. Surf. Sci. 203-204 (2003) 339-342; M. Barozzi, D. Giubertoni, M.Anderle, M. Bersani, Appl. Surf. Sci. 231-232 (2004) 632-635; T.H. Buyuklimanli, J.W. Marino, S.W. Novak, Appl. Surf. Sci. 231-232 (2004) 636-639]. In the present study, profiles of boron and matrix elements in the Si/SiON layers on Si substrate have been investigated. The sensitivity change of Si and B profiles in SiON layer become smaller by using oxygen flood than those without oxygen flood for both O-2(+) and Cs+ beam. At the range of 0-25 at.% of N composition, B-11 dosimetry in SiON layer implanted through amorphous Si depends on N composition. This trend could be caused by the sensitivity change of B-11, or it indicates real B-11 concentration change in SiON lyaer. N areal density determined by Cs+ SIMS with oxygen flooding also shows linear relationship with N composition estimated by XPS. (c) 2006 Elsevier B.V. All rights reserved.