[en] Probably the most common technique for determination of depth profiles by sputtering is that of secondary ion mass spectrometry. Many problems occur in the important step of converting the time (of sputtering) scale to a depth scale and these problems arise before the secondary ions are ejected. An attempt is made to present a comprehensive list of the effects that should be taken into consideration in the use of sputtering as a means of depth profiling. The various parameters liable to affect the depth profile measurements are listed in four sections: beam conditions; target conditions; experimental environment; and beam-target interactions. The effects are discussed and where interplay occurs, cross-reference is made and examples are provided where possible. (B.R.H.)