  We demonstrate the use of maximum entropy based deconvolution to reconstruct
boron spatial distribution from the secondary ion mass spectrometry (SIMS)
depth profiles on a system of variously spaced boron $\delta$-layers grown in
silicon. Sample independent response functions are obtained using a new method
which reduces the danger of incorporating real sample behaviour in the
response. Although the original profiles of different primary ion energies
appear quite differently, the reconstructed distributions agree well with each
other. The depth resolution in the reconstructed data is increased
significantly and segregation of boron at the near surface side of the
$\delta$-layers is clearly shown.
