With the development of heavy ion backscattering spectrometry (HIBS) for the detection of trace quantities of heavy-atom impurities on Si surfaces, it is necessary to quantify the multiple scattering contribution to the spectral background. In the present work, the Monte Carlo computer simulation program TRIM has been used to study the backscattering spectrum and the multiple scattering background features for heavy ions C, Ne, Si, Ar and Kr impinging on four types of targets: (1) a single ultra-thin (free standing) Au film of 10 Angstrom thickness, (2) a 10 Angstrom Au film on a 50 Angstrom Si surface, (3) a 10 Angstrom Au film on an Si substrate (10 000 Angstrom), and (4) a thick target (10 000 Angstrom) of purr Si. The ratio of the signal from the Au thin layer to the background due to multiple scattering has been derived by fitting the simulation results. From the simulation results, it is found that the Au film contributes to the background which the Si prays a role in developing due to the ion's multiple scattering in the substrate. Such a background is generated neither by only the Au thin layer nor by the pure Si substrate independently. The corresponding mechanism of multiple scattering in the target can be explained as one large-angle scattering in the Au layer and subsequently several small angle scatterings in the substrate. This study allows an appropriate choice of incident beam species and energy range when the HIBS is utilized to analyse low level impurities in Si wafers. (C) 1999 Elsevier Science B.V. All rights reserved.