Cathodoluminescence in-depth spectroscopy (CLIS) study was made at room temperature on a thick GaN sample. In experiments, CLIS spectra for near band edge (NBE) emission and yellow luminescence (YL) were observed, and their theoretical spectra were calculated on computer. The comparison between theory and experiment indicated that the YL center is a deep acceptor which is spatially uniformly distributed within the GaN layer, that surface recombination plays an important role in the overall recombination statistics, and that the major non-radiative recombination process is that of high density excitons even at room temperature. (© 2003 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim)