Factors controlling the depth resolution in radio frequency glow discharge optical emission spectroscopy (rf-GDOES) depth profiling analysis of thin films have been investigated using anodic alumina films of varying thicknesses with delta function marker layers of ∼2 nm width located at various depths from the oxide surface. In rf-GDOES depth profiling analysis, where a relatively large area of ∼4 mm in diameter is analysed, it was found that the depth resolution is determined mainly by the large-scale variation of sputtering rate across the crater. Despite the relatively large area analysed, the uniformity of sputtering rate across the crater was constant to within 1% under the optimum Ar pressure except for near-edge regions of ∼0.4 mm width, where the sputtering rate was ∼6% higher than in the central crater region. Owing to this relatively minor non-uniformity of sputtering rate, the depth resolution degrades approximately linearly with depth. A depth resolution of ∼1.3 nm was realized to depths of∼25 nm, where the degradation of depth resolution due to the non-uniformity in sputtering rate is insignificant. The depth resolution is close to the ultimate depth resolution in sputter depth profiling, claimed to be 0.7-1.0 nm, and arises from the minimal atomic mixing associated with film sputtering with Ar + ions of very low energy, ∼50 eV, in rf-GDOES analysis.