Secondary Ion Mass Spectrometry (SIMS) is a surface analytical technique with very high sensitivity for detecting elements in a specimen. However, its data are highly non-quantifiable because of the artefact known as matrix effect, which is the variation in secondary ion intensity with respect to the matrix from which it is ejected. Cs complex (CsmX with m normally equal to 1 or 2) SIMS is a handy method to alleviate the problem of matrix effect in SIMS to a meaningful level. Cs ion beam is used for sputtering, Cs in CsmX is resputtered Cs and X is one and only one atom or cluster from the specimen to represent an element in the specimen. Cluster counting of Cs complexes is the method of counting all the atoms in all the Cs complexes formed from the specimen to compute the composition. The cluster counting method has earlier been reported to provide a significantly better composition estimate than that provided by using single Cs complex per element, for a D9 steel, whose composition is dominated by metals. In this study, the method is tested on a zirconium specimen implanted with nitrogen. The specimen also contains high concentration of oxygen, which varies with depth. Hence, this is a system prone to exhibit strong matrix effects. Quantified elemental depth profiles of the specimen were obtained using XPS to compare the SIMS results with. The study confirms that cluster counting produces a significantly better composition estimate than the single Cs complex approach. To attain an exact match with the XPS results, relative sensitivity factors were introduced for the Cs complexes counted in the analysis. The values of the relative sensitivity factors so obtained are presented. The cluster counting method provides, as an offshoot, a method to estimate the sputter rate at every depth of the depth profile. This sputter rate that varies dynamically with depth is used to convert the sputtering time to sputtered depth.