A method for the determination of dehydroepiandrosterone sulphate (DHEA-S) in biological samples is described. [7,7,16,16-2H4]-Dehydroepiandrosterone sulphate (2H4-DHEA-S) was synthesized and its applicability was examined as an internal standard with liquid chromatography/atmospheric pressure chemical ionization-mass spectrometry (LC/APCI-MS). Deuterium atoms in 2H4-DHEA-S molecules were not exchanged to hydrogen atoms during the extraction procedure from biological specimens in the determination of DHEA-S with LC/MS. The calibration curve of DHEA-S was linear over the range of 2-500 ng on-column. The detection limit of DHEA-S was 0.5 ng on-column with a signal-to-noise ratio of 3. The relative standard deviations of intra- and inter-assay with 200 ng of standard sample were 3.3 and 5.0%, respectively. These results were better than a similar method reported on previously (Nakajima et al., 1996). The proposed method was successfully developed for the determination of DHEA-S in biological samples.