The limitations on secondary ion microanalytical performance imposed by ionization probabilities, mass spectrometer transmission, requirements for standards and sputtering artifacts have been investigated. The sensitivity of a modern magnetic mass spectrometer for sputtered B** plus from oxidized Si is approximately equals 10** minus **2 ions detected/atom sputtered. For this sensitivity, it is shown that ion microscopy of a part-per-million impurity is limited in lateral resolution to approximately equals 1 mu m. For a 1% impurity, lateral resolution of approximately equals 30 nm is achievable. Depth profile analysis at the ppm level requires sample areas approximately equals 10 mu m**2. Isotope abundance determinations in volumes approximately equals 1 mu m**3 require the concentration of the least-abundant isotope to be greater than equivalent to 1%.