Calibration materials are compounds whose isotopic composition is known extremely well relative to the primary reference materials or which define the isotopic composition of the primary reference materials but are not the isotopic ratios to which data are reported in the scientific literature. For example, the calibration material IAEA-S-1 defines the isotopic scale for sulfur but measurements are reported relative to VCDT, not relative to IAEA-S-1. The calibration material serves the function of the primary reference material when the primary reference is exhausted, unavailable, or never existed in physical form.