A new ultra sensitive laser-based analytical technique, intracavity optogalvanic spectroscopy (ICOGS), allowing extremely high sensitivity for detection of (14)C-labeled carbon dioxide has recently been demonstrated. Capable of replacing accelerator mass spectrometers (AMS) for many applications, the technique quantifies zeptomoles of (14)C in sub micromole CO(2) samples. Based on the specificity of narrow laser resonances coupled with the sensitivity provided by standing waves in an optical cavity, and detection via impedance variations, limits of detection near 10(-15 14)C/(12)C ratios have been obtained with theoretical limits much lower. Using a 15 W (14)CO(2) laser, a linear calibration with samples from 5 x 10(-15) to >1.5 x 10(-12) in (14)C/(12)C ratios, as determined by AMS, was demonstrated. Calibration becomes non linear over larger concentration ranges due to interactions between CO(2) and buffer gas, laser saturation effects and changes in equilibration time constants. The instrument is small (table top), low maintenance and can be coupled to GC or LC input. The method can also be applied to detection of other trace entities. Possible applications include microdosing studies in drug development, individualized sub therapeutic tests of drug metabolism, carbon dating and real time monitoring of atmospheric radiocarbon.