Organotin compounds such as tributyltin oxide, tributyltin chloride (TBTCl), and triphenyltin chloride are potent antifouling agents. Many self-polishing antifouling paints containing these compounds were developed and used worldwide in 1970s to prevent fouling on ships' bottoms. In the same era, the toxicity of such organotin compounds was reported in France (Champ & Lowenstein, 1987). Severe shell thickening in Pacific oysters and abnormally progressed male characteristics, e.g., formation of a penis and a sperm duct in females of common dogwhelks (imposex) were observed in Arcachon Bay, France. Horiguchi et al. (1995) reported that 30 of the 38 species of Japanese gastropods were affected by imposex, and it could be induced in adult females of Thais clavigera exposed to seawater containing just 1 ppt (10-12 g/ml) of organotin compounds. As a result, the possibility that tributyltin compounds can act as endocrine disrupters has been recognized (Oberdorster et al., 1998). Organotin compounds also have mutagenicity (Hamasaki et al., 1993). Therefore, the International Maritime Organization has prohibited the usage of organotin compounds as antifouling agents after 2008. Organotin compounds released from ships' bottoms are stable, and exist in marine environments for prolonged periods (Tao et al., 1999), and this may cause an increase in frequency for the occurrence of tributyltin resistant marine microorganisms (Suzuki et al., 1992). A TBTCl resistant marine Vibrio, which can grow in the presence of 125 μM of TBTCl, has been isolated from coastal seawater (Fukagawa et al., 1992). In order to clarify the degradation processes in TBTCl resistant marine microorganisms, development of the analytical instrument is necessary to detect cell associated TBTCl and the small amounts of the biodegradation products. Gas chromatography-mass spectrometry (GC-MS) is conventionally used to quantify organotin compounds and degradation products such as dibutyltin and monobutyltin chloride with the sensitivity of a few ppb (Tao et al., 1999). Some pre-treatment procedures of the samples, which cause an increase in experimental error, are necessary to quantify organotin compounds, especially those associated with giant molecules or microorganisms. Analyses using an accelerator (particle induced X-ray emission analysis (PIXE), particle induced γ-ray emission analysis (PIGE) and Rutherford backscattering spectroscopy (RBS)) can provide direct information on the composition of atomic elements, including isotopes. Moreover, there are few pre-treatment processes required when these methods are used for the measurement of biological samples. Therefore, in the present study, we have applied the accelerator analyses to the quantification of Sn, Cl and Na elements associated with a TBTCl resistant marine microorganism that was newly isolated from sediment in a ship's ballast water tank. An outline of the sample treatment procedure is shown in Fig. 1. The isolate was pre-incubated at 30°C in a medium containing 5 g Bactopeptone (Difco, Michiga...