[en] For TXRF measurement on single crystal silicon surface, it is generally agreed that the x-ray beam penetration is of the order of a few hundred Angstroms from the surface. However, for polycrystalline and amorphous surfaces - frequently used in semiconductor manufacturing there are evidences that x-rays penetrate much deeper revealing underlying layers. The evidences come from various measurements done with films such as silicon dioxide, silicon nitride and metal films such as aluminum, titanium and cobalt. A systematic study was carried out to help understand the issue further. Four sets of samples (on 8 inch wafers) were prepared to create layers buried under various deposited metal and non-metal layers. The metal layers created were aluminum, titanium and cobalt and the non-metal layers were silicon dioxide and silicon nitride. These samples were analyzed by TXRF under various angles and energies and the data were analyzed for signals from various buried layers along with their angular dependence. The results indicated deep penetration of x-ray beams. The samples were further analyzed by SIMS (Secondary Ion Mass Spectrometry) and some of them by ICP-MS (Inductively Coupled Plasma - Mass Spectrometry) to obtain information about their depth profiles. This was done in order to rule out the possibility of intermixing of layers during deposition. (author)