By applying the recently developed bipartition theory of ion transport and the Tikhonov regularisation technique, the present paper advances a new method for determining the depth profile of trace elements in a sample in terms of detecting the X-rays produced by incident ions of various energies. Re-analysing the experimental results obtained by Brissaud and co-workers (1985) by the new method and comparing them with the related direct measurement, shows that the new method may provide a new effective way to obtain the depth profile of trace elements in a sample.