Due to the complicated artefacts in SIMS depth profiling, SIMS depth resolution is difficult to evaluate. For evaluation of the SIMS depth resolution, delta-doped layers are more useful than sharp interfaces, because the matrix effect and the sputtering rate change can be minimized in profiling through delta layers. The GaAs delta-doped layers in Si were grown and proposed as a reference material for the evaluation of SIMS depth resolution. The SIMS depth resolution was estimated using the analytical expression based on a double exponential with a Gaussian, and its dependence on SIMS analysis conditions such as ion energy, ion species and incidence angle was studied with the proposed GaAs delta-doped multilayers in Si.