A mathematical approach developed to correct depth profiles of wet-chemically modified polymer films obtained by confocal Raman microscopy is presented which takes into account scattered contributions originated from a diffraction-limited laser focal volume and the refractive index of the sample. The method is demonstrated in both virtual and real samples where it is shown that considerable differences between apparent and corrected depth profiles exist at the surface, especially when profiles with strong concentration gradients are dealt with or an instrument with poor depth resolution is used.