Depth and distribution of implanted ions play an important role in electrical and mechanical properties of implanted surfaces. In this study nitrogen implantation at 30 keV with different doses in the range of 1 x 10(17)-1 x 10(18) ions/cm(2) on AISI 304 stainless steel samples has been performed. The experimental and theoretical depth profiles of nitrogen-implanted samples are investigated. Experimental depth profile using secondary ion mass spectrometry (SIMS) is compared with theoretical analysis (TRIM simulation). By considering the presence of N-2(+) in the implanting ion beam and sputtering effects, the TRIM and SIMS results were modified to good agreement. The proper ratio of N-2(+)/N+ is evaluated by a curve fitting procedure. (C) 2004 Elsevier B.V. All rights reserved.