Matrix matching in liquid chromatography-mass spectrometry with stable isotope labelled internal standards--is it necessary?

Matrix matching is used in analysis to compensate for matrix effects that influence analytical response. It has been a widely discussed topic in electro-spray mass spectrometry where the ionization suppression is a major problem in accurate quantitative analysis. However, the unique strength of mass spectrometry to detect and quantify accurately a co-eluting stable isotope labelled internal standard offers an easy solution to the ionization suppression problem. Given the fact that it is impossible to match the matrix of the calibration standards with all samples, mass spectrometry allows accurate quantitation without the need for matrix matching, as long as the internal standard co-elutes with the analyte of interest. If the analyte and internal standard co-elute, the slope of the calibration curve analyte response/internal standard vs. analyte concentration is independent of the matrix composition, eliminating the need for matrix matching.