[en] Work Package 2 (WP 2) of the EC Thematic Network on ''The analysis of thorium and its isotopes in workplace materials'' is concerned with ''Examination and comparison of analytical techniques for the determination of thorium and its progeny in bulk materials and the development of standards, both for the calibration of associated metrological facilities, and for routine quality control purposes''. The primary objective of WP 2 is ''To evaluate appropriate techniques and determine best practice for analysis of ²³²Th at workplace levels and environments'', and is to be achieved through a series of intercomparison exercises. Following the results of the 1st intercomparison exercise, a 2nd intercomparison exercise was designed to evaluate the capability of the analytical methods currently being used by European laboratories to determine thorium at very low levels in the presence of a complex inorganic matrix. The intercomparison exercise involved the analysis of three samples of thorium in solution, prepared by the United Kingdom National Physical Laboratory. One sample was the equilibrium solution, analysed in the 1st intercomparison exercise. The other two samples were prepared by dilution of a non-equilibrium thorium solution, one of which was spiked with impurity elements. (i) The results showed a further improvement in the accuracy of measurements in the equilibrium solution, when compared with the results from the 1st intercomparison study. There was an overall drop in u-test values and the number of u-test values above the upper limit of significance fell from 6 to 3. (ii) Overall, participating laboratories also performed well in the analysis of the low level non-equilibrium solutions. However, several laboratories using y-spectrometry had insufficient sensitivity for measurement of low level non-equilibrium sample solutions and did not report results. (iii) There was little evidence that the presence of impurities had a detrimental effect on measurements made on the low level non-equilibrium sample solutions. (iv) Some laboratories used different analytical techniques in this work than in the 1st intercomparison study. Consequently, there is a slight change in the spread of analytical techniques used