Electron probe x-ray microanalysis is capable of the sensitive detecti
on and the reliable quantification of small (partial)mass coverages on
a submicron scale. To improve depth profiling so as to give reasonabl
e depth resolution, the technique can be combined with a sputtering pr
ocess. This paper presents theoretical aspects concerning the experime
nt of EPMA sputter depth profiling and the evaluation of the measured
data. By means of a Monte-Carlo-Simulation program sputter-intensity p
rofiles for multilayered systems can be calculated. It is shown that t
he calculated intensity-sputter profiles provide more information abou
t elemental depth distributions than those obtained by the more common
EPMA-method of electron beam energy variation. For optimising the new
technique, its sensitivity to the measuring parameters and the materi
al's composition and structure is studied. As a result, at low electro
n beam energies the calculated profiles of intensity versus sputtered
depth correspond approximately to the elemental-depth profiles. At rel
atively high energies the sensitivity is reduced but, due to the chara
cteristic features in the intensity profiles such as kinks at sharp in
terfaces, there is sufficient information (although convoluted by the
excitation volume) for structure determination. For reconstructing ele
mental-depth distributions from intensity-sputter profiles an algorith
m based on maximum entropy analysis is developed. The algorithm is tes
ted using calculated x-ray data from a well-characterised multilayer s
tructure and the data are overlaid by statistical noise. Then elementa
l-depth profiles can be determined quantitatively with regard to both
composition and depth coordinate.