Measurements of δ( 13 C) determined on CO 2 with an isotope-ratio mass spectro meter (IRMS) must be corrected for the amount of 17 O in the CO 2 . For data consistency, this must be done using identical methods by different laboratories. This report aims at unifying data treatment for CO 2 IRMS by proposing (i) a unified set of numerical values, and (ii) a unified correction algorithm, based on a simple, linear approximation formula. Because the oxygen of natural CO 2 is derived mostly from the global water pool, it is recommended that a value of 0.528 be employed for the factor λ, which relates differences in 17 The equation [δ( 13 C) ≈ 45 δ VPDB-CO2 + 2 17 R/ 13 R ( 45 δ VPDB-CO2 -λ 46 δ VPDB-CO2 )] closely approximates δ( 13 C) values with less than 0.010 ‰ deviation for normal oxygenbearing materials and no more than 0.026 ‰ in extreme cases. Other materials containing oxygen of non-mass-dependent isotope composition require a more specific data treatment. A similar linear approximation is also suggested for δ( 18 O). The linear approximations are easy to implement in a data spreadsheet, and also help in generating a simplified uncertainty budget.