Following the increasingly stringent requirements in the characterization of sub-micron IC devices, an understanding of the various factors affecting ultra shallow depth profiling in secondary ion mass spectrometry (SIMS) has become crucial. Achieving high depth resolution (of the order of 1 nm) is critical in the semiconductor industry today, and various methods have been developed to optimize depth resolution. In this paper, we will discuss ultra shallow SIMS depth profiling using B and Ge delta-doped Si samples using low energy 0.5 keV O-2(+) primary beams. The relationship between depth resolution of the delta layers and surface topography measured by atomic force microscopy (AFM) is studied. The effect of oxygen flooding and sample rotation, used to suppress surface roughening is also investigated. Oxygen flooding was found to effectively suppress roughening and gives the best depth resolution for B, but sample rotation gives the best resolution for Ge. Possible mechanisms for this are discussed. (C) 2004 Elsevier B.V. All rights reserved.