Dynamic SIMS is often used to evaluate the concentration of impurities in solids because of its high sensitivity, depth profiling capabilities, good depth resolution, and high throughput. Continuous ion beam sputtering with a high-density primary beam provides high sensitivity and reduces the background contribution from residual gases within the analytical chamber. Dynamic SIMS experiments performed with several magnetic sector instruments using various sputtering rate conditions demonstrated a slow decrease of the carbon detection limit with the increase of sputtering rate (SR), when it was varied by changing the sputtering beam density. The dependence data, within the scatter limits, can be fit by a power function of SR with the exponent of about −1/2. The observed detection-limit-dependence curve is common for magnetic sector SIMS instruments, owing to contamination and the design of the analytical chamber. The depth resolution of light-element SIMS analysis (except for oxygen) performed using Cs+ sputtering is limited and cannot be improved by reducing the impact energy of the sputtering beam. A segregation-type depth profile with a long trailing edge was observed in the B, C, and N depth profiles when Cs+ sputtering was employed under ultra-high vacuum conditions. This effect is plausibly associated with preferential sputtering owing to the difference in the surface binding energy, along with the large difference in the mass of the interacting atoms within the collision cascade during sputtering. The depth resolution improved with surface oxidation when Cs + sputtering was combined with backfilling of the analytical chamber using O2. The analytical chamber backfilled with oxygen can be sufficiently replaced with a very low-impact energy-focused oxygen beam, enabling simultaneous oxygen and cesium co-sputtering SIMS analysis. The practical feasibility of using a co-sputtering with focused Cs+ and O2+ sputtering beams to achieve a high depth-resolution for carbon analysis under ultrahigh vacuum conditions was demonstrated.