Miniaturizing an electron device, characterization of ultra shallow region and ultra thin film is becoming important, and then high depth resolution has been required of the secondary ion mass spectrometry (SIMS). A measured depth profile is generally spread rather than the actual distribution because of atomic mixing and roughness caused by ion irradiation. We need a development not only in SIMS measurement procedure but also in analysis technique to presume a true depth distribution from a measured depth profile. In this paper, we report the evaluation of the depth resolution in SIMS data for boron nitride multi-delta-doped silicon and for isotope separated silicon dioxide on natural abundance silicon dioxide using physical model and we will demonstrate to presume a true depth distribution.