An analysis is made of the sputter depth profiling of ultrathin silicon dioxide layers on silicon to evaluate the variation in the sputtering rate in the first few nanometers. Such changes in sputtering rate are important for the development of the analysis of nanoparticles. Cs+ ions are chosen as an example of a metal ion popular in secondary ion mass spectrometry (SIMS) studies that provide excellent depth resolution. It is found that, if it is assumed that the signal is linear with oxygen content, the sputtering rate falls rapidly by a factor of 4.8, with an exponential decay near 1.2 nm when using 600 eV Cs+ ions at 60° incidence angle. The interface may be described by the integral of the response function of Dowsett et al. developed for SIMS depth profiling of delta layers with λu=0.5 nm, λd=0.7 nm, and σ=0.4 nm, showing the excellent depth resolution. However, if published data for the nonlinearity of the signal with oxygen content are used, the rapid change is still seen but with an initial sputtering rate that is reduced from the above 4.8 to 3.5 times that at equilibrium.