GaN epitaxial films were analyzed by Secondary Ion Mass Spectrometry (SIMS). Standard implanted samples were used to determine the appropriate analytical conditions for analysis of impurities. The dose and energy of implantation for selected elements (Mg, Al, Si, Zn, Cd, H, C and O) were chosen so the maximum impurity concentration was not more than 1020 atoms/cm3. The optimum analysis conditions were ascertained from the standards for each element, and the detection limits were deduced from the background levels of the implantation profiles. We demonstate that lower detection limits of 1015 atoms/cm3 with a dynamic range 103 − 105 are possible. Zn and Cd have low ion yields, so the minimum detection level for these elements is the background level of the detector. The detection limits of the other elements are determined by the contamination of an initial GaN matrix.