It is known that by lowering the impact energy the sputter rate and surface transient width in SIMS will be reduced. However, few studies have been done at ultralow energies over a wide range of impact angles. This study examines the dependence of sputter rate and transient width as a function of O 2 + primary ion energy (E p = 250 eV, 500 eV and 1 keV) and incidence angles of 0-70• . The instrument used is the Atomika 4500 SIMS depth profiler and the sample was Si with 10 delta-layers of Si 0.7 Ge 0.3 . We observed that the lowest transient width of 0.7 nm is obtainable at normal and near-normal incidence with E p ∼ 250 eV and E p ∼ 500 eV. There is no significant improvement in transient width going down in energy from E p ∼ 500 to ∼250 eV. The onset of roughening is also not obvious at E p ∼ 250 eV over the whole angular range studied. Although the sputter rate during the surface transient is normally different from that at steady state, only at E p ∼ 250 eV was it observed that the sputter rate remained fairly independent of depth. We conclude that the best working ranges to achieve a narrow transient width and accurate depth calibration are at E p ∼ 250 eV/0 • < q < 20• and 500 eV/0 • < q < 10• .