The hyphenation of CE with MS is nowadays accepted as a powerful analytical approach. As far as ESI, the most common interface, is concerned, one challenge is to provide the most sensitive as well as quantitative information, which is quite a difficult task, as it is linked, among other factors, to suction and dilution effects. In the coaxial ESI configuration, it has been previously demonstrated that suction effect depends on many parameters inherent to the ESI interface geometry, the prevailing ones being the CE capillary protrusion from the interface needle, the sheath liquid (SL) and the overall BGE flow rates and velocity profile. In this paper, dilution effect is studied, as the CE electrolyte is mixed with SL at the interface. Considering peak intensity and efficiency, this effect was studied as a function of the various parameters of the interface (capillary protrusion from the SL tube, nebulizing gas, SL and CE electrolyte flow rates) or of the source (skimmer and ESI voltages, drying gas flow rate and temperature). It appears that the dilution effect seems slightly lower than what can be anticipated from the proportions of the liquid flow rates. This study also indicates that suction effect has to be considered first to better understand the dilution phenomenon, as suction effect leads to an increase in peak intensity, before a dilution effect appears.