The complexity of the intensity–concentration relationship in x‐ray fluorescence analysis as well as new requirements for speed and accuracy will induce analysts to resort more and more to mathematical methods for effecting matrix correction. A thorough study of Lachance–Traill coefficients, based on theoretically calculated fluorescence intensities, shows that all ‘binary’ coefficients vary systematically with composition under the usual working conditions with polychromatic excitation, while ‘multicomponent’ coefficients can no longer be represented (i.e. in the form of curves or diagrams) owing to the intricacy of third element effects. For these reasons, we are compelled to turn to a fundamental approach, where two methods are now competing: on the one hand, the classical fundamental parameter method, which permitted the abovementioned investigation, but does not in itself offer a sufficiently coherent solution to the problem of matrix correction; on the other, the new fundamental coefficient method, which accounts for all theoretical implications, but preserves the flexibility and adaptability of the older influence coefficient procedures. Utilizing such effective coefficients in a comparison standard correction algorithm allows one to solve any analytical problem, from the most complicated to the simpler ones, through a kind of ‘à la carte’ procedure. The so‐called empirical algorithms are in principle ineffective for treating the complex corrections which belong to the analysis of compact specimens (e.g. metal alloys). They must be reserved for simpler problems, notably the study of diluted specimens where an experimental calibration remains feasible.