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The Comité Consultatif pour la Quantité de Matière (CCQM) endeavours to identify and carry out key activities with the objective of facilitating world-wide comparability and traceability of chemical measurements. Towards this goal, the CCQM has identified comparisons to be carried out using candidate primary methods of chemical analysis. One such method is isotope dilution mass spectrometry. In the first comparison carried out by the CCQM (Study I), the concentrations of various inorganic elements were determined in water solutions using IDMS. The results did not meet the target level of 1% maximum relative deviation from the reference values of the unknowns. It was concluded that more guidance was necessary on the execution of the IDMS method and that a detailed protocol should be developed. Participants would use inductively coupled plasma (ICP) as the ionization source. Here we present the protocol developed for use by CCQM participants in the next comparison (Study III) on the determination of the concentration of lead in water using the IDMS method with an inductively coupled plasma-mass spectrometer.