Nine replicate samples of peptides from soybean leaves, each spiked with a different concentration of bovine apotransferrin peptides, were analyzed on a mass spectrometer using multidimensional protein identification technology (MudPIT). Proteins were detected from the peptide tandem mass spectra, and the numbers of spectra were statistically evaluated for variation between samples. The results corroborate prior knowledge that combining spectra from replicate samples increases the number of identifiable proteins and that a summed spectral count for a protein increases linearly with increasing molar amounts of protein.Furthermore, statistical analysis of spectral counts for proteins in two-and three-way comparisons between replicates and combined replicates revealed little significant variation arising from run-to-run differences or data-dependent instrument ion sampling that might falsely suggest differential protein accumulation. In these experiments, spectral counting was enabled by PANORAMICS, probability-based software that predicts proteins detected by sets of observed peptides. Three alternative approaches to counting spectra were also evaluated by comparison. As the counting thresholds were changed from weaker to more stringent, the accuracy of ratio determination also changed. These results suggest that thresholds for counting can be empirically set to improve relative quantitation. All together, the data confirm the accuracy and reliability of label-free spectral counting in the relative, quantitative analysis of proteins between samples. (J Am Soc Mass Spectrom 2010, 21, 1534 -1546) © 2010 American Society for Mass Spectrometry M ultidimensional protein identification technology (MudPIT), a qualitative mass spectrometry (MS) method for the detection of many proteins in a sample, is becoming ever more quantitative [1,2]. Instrumentation improvements for mass precision, sensitivity, selectivity, and speed, along with advances in software and computational approaches, are changing the ways that amounts of proteins are measured relative to one another in a single sample or between samples [1]. These quantitative applications are enabling systems biology studies and have led to broader understandings of protein dynamics in cells [3][4][5][6].Relative protein quantitation in MudPIT takes two forms: labeled and label-free. Labels include isotopes or isobaric tags that shift the mass of a labeled protein or peptide. If two differentially labeled samples are analyzed concurrently, an expected shift in the mass spectrum can be observed for a parent or daughter ion from one of the samples and the relative amounts of proteins or peptides determined from the differential ion peak heights (ion signal strength), ion peak areas, or numbers of tandem mass spectra produced [3,[7][8][9][10][11][12][13]. In the label-free approaches, parent ion peaks, parent ion mass counts, or numbers of tandem mass spectra can also be used to determine amounts of protein or peptide in a sample [4, 14 -20]. However, label-free samples ca...