Resonance enhanced multiphoton ionization (REMPI) spectra of sputtered Fe atoms for three kinds of sample matrices have been measured to confirm the matrix effects for SNMS using Ar⁺ and O₂⁺ beams. It is shown that the intensity of Fe-56 atoms sputtered in higher energy state, that is the ground state multiplets and the first excited state, increases with increasing surface oxygen concentration in the spectra. Depth profile measurements of Fe-54 implanted in SIMOX have been also performed for three kinds of (1+1) schemes by REMPI-SNMS. The depth profile for Fe-54 sputtered in the ground state has corresponded to the SRIM2003 calculation result. On the other hand, the intensity of Fe-54 sputtered in the first excited state has been enhanced in the SiO₂ layer. By a comparison with the result of the REMPI spectrum measurement, this enhancement may be influenced by not only the surface oxygen concentration but also matrix elements in samples. [DOI: 10.1380/ejssnt.2009.191]