We report ultra low energy secondary ion mass spectrometry (ULE-SIMS) analysis of a single crystal boron delta-doped diamond layer with normal incidence O 2 + beam at incident energies of 300 eV, 500 eV and 1 keV. The diamond layer was epitaxially grown using a chemical vapor deposition (CVD) method on a synthetic single crystal diamond substrate grown using a high-temperature, high-pressure technique. The good crystalline quality of the homoepitaxal boron delta-doped layer has allowed the study of the ULE-SIMS measurement process.In contrast to the case of silicon, the transient effects on the sputter yield are very weak: we obtained a differential shift of 0.6 nm/keV -smaller than the depth measurement uncertainty (i.e. the initial erosion rate is marginally slower).The boron ion yield is independent of the incident energy and the decay length is almost so (3.0, 3.1 and 3.5 nm for 300 eV, 500 eV and 1 keV respectively), reflecting a good depth resolution possibly limited by sample structure.The erosion rate is energy independent over a wide range, but carbon ion yields are both energy and boron concentration dependent for high boron concentrations, proportional to (Y B + ) 0.85 . For this reason, care is needed with the boron quantification when the boron content is high.