The calculation of isotope ratios requires special consideration because isotope ratios, unlike matter or energy, are not conserved. In this chapter I shall show how extra terms arise in the equations for the rates of change of isotope ratios. The equations developed here are quite general and can be applied to most of the isotope systems used in geochemistry. As an example of the application of these new equations, I shall demonstrate a simulation of the carbon isotopic composition of ocean and atmosphere and then use this simulation to examine the influence on carbon isotopes of the combustion of fossil fuels. As an alternative application I shall simulate the carbon isotopic composition of the water in an evaporating lagoon and show how the composition and other properties of this water might be affected by seasonal changes in evaporation rate, water temperature, and biological productivity. Equations for the rates of change of individual isotopes in a reservoir are not essentially different from the equations for the rates of change of chemical species. Isotopic abundances, however, are generally expressed as ratios of one isotope to another and, moreover, not just as the ratio but also as the departure of the ratio from a standard. This circumstance introduces some algebra into the derivation of an isotopic conservation equation. It is convenient to pursue this algebra just once, as I shall in this section, after which all isotope simulations can be formulated in the same way. I shall use the carbon isotopes to illustrate this derivation, but the same approach can be used for the isotopes of other elements, such as sulfur, oxygen, nitrogen, hydrogen, or strontium. The most abundant isotope of carbon has a mass of 12 atomic mass units, 12C. A less abundant stable isotope is 13C. And much less abundant is the radioactive isotope 14C, also called radiocarbon. It is convenient to express the abundances of these rare isotopes in terms of ratios of the number of atoms of the rare isotope in a sample to the number of atoms of the abundant isotope. We call this ratio r, generally a very small number.