Solute inclusion levels in ice layers formed on a smooth stainless steel plate surface under sub-cooled flow conditions were studies. Sucrose solutions with solute concentrations up to 30 wt% were used. The effects of ice growth rate and solute concentration on solute inclusion (i.e. solute mass fraction) were investigated. It was found that solute inclusion in ice increases with increasing bulk concentration of solute and average ice growth rate and decreasing solution velocity. The solute inclusion, as labelled by the distribution coefficient, can be correlated well using a simple empirical equation. At low concentrations and low ice growth rates, the formation of ice with less than 100 ppm impurity was found to be possible.