In order to establish the variation between results in mass fractions due to software implementation, as measured by the k₀-method for INAA, the IAEA has organized a software intercomparison. A complete set of test spectra and associated information was assembled. Efficiency curves, neutron spectrum parameters, correction factors and mass fractions were calculated with the participating programs (k0-IPEN, k0-INRIM, k0-DALAT, k0-IAEA and KayWin) using identical peak areas. In this paper, we report on the observed discrepancies, causes, remedies and future software developments. The test data, as well as intermediate results and observed mass fractions of the certified reference material BCR-320R “channel sediment” are available through the IAEA on request. The variations in concentrations attributed to differences between the programs were initially found to be 5.6 and 7.9%, for certified and uncertified concentrations, respectively. After the certified concentrations had been made available to the participants and they had been allowed to improve their programs, the variations found were 2.7 and 3.4%, respectively. The main identified remaining causes of variation are differences in the procedures used for detector efficiency characterisation and neutron spectrum parameter determination.