An attempt of quantitative state analysis was made on the surface and the depth profile of inorganic compounds by X-ray photoelectron spectroscopy (XPS) which was combined by the sputter-etching with argon ions. A masking attachment was designed for an area of sample which is exposed to the non-uniform portion of the ion beam. Uniform sputter-etching could be attained, with the advantages on XPS observation of low background level and less impurity spectra from other origins than the sample. The photoelectron yields were examined for the quantitative analysis by XPS. The method established here was applied to analyze the surface and in-depth composition of SiC coatings onto carbon and molybdenum which are promising candidate materials as the first wall in a controlled thermonuclear reactor.