Abstract: Much experimental research into ions with low energy implanted into plant seeds has been conducted, yet the optimal mechanism to induce aberrance has not been found. One focus is depth-concentration distribution for ions with low energy implanted into the seeds. Many investigators have used LSS theory and the TRIM program directly to calculate the distribution of ions implanted into seeds but find that calculation results are not good for experimental results, so they conclude that LSS theory and TRIM program cannot be used directly for calculation of specific targets such as heterogeneous, incompact, loose and porous seeds. Aiming at this research task, we deal with these targets and correct LSS theory according to the distinguishing texture of plant seeds, using the Monte-Carlo method to calculate the penetration depth and concentration distribution for titanium ions with 20 keV energy implanted into dry cotton seed. We find a better curve, with calculation results from theory matched with those calculated by experimentation and preliminarily obtain a omputational method about depthconcentration distribution for ions with low energy implanted into seeds.