Based upon the model of depth distribution of X-ray production and consideration of absorption of X-ray by matrix of the sample, the expression of emitted characteristic X-ray intensity I has been derived I = MCI. G, where M is a constant, C is the concentration of measured element, I. is the X-ray intensity factor and G is the correction factor. By this method the results of quantitative analysis under various accelerating voltage are obtained for stainless steel, aluminium alloy, brass and sulfide. Comparing with chemical analysis, the standard deviation of 376 data is 0.62%.