This paper provides a detailed investigation of the mass transfers involved in chemical oxygen demand (COD) and N removal in an intermittent aeration activated sludge plant, as described by the widely used ASM1 model. The model was calibrated and validated on a data set obtained during three intensive sampling campaigns. The mass transfers of COD and nitrogen were calculated with the calibrated model for every biodegradable variable of the model in each tank of the biological treatment. Only by making this balance can evaluation of the contribution of each reactor (anaerobic, anoxic and intermittently aerated) to carbon and nitrogen removal be done. It was pointed out that in such a plant (activated sludge under very low organic mass loading (F/M) ratios, sludge retention time of 30 days) operating at 20 degrees C, the contribution of the anoxic tank in the denitrification process is very low (only 17%). The oxygen transfer in this tank was also estimated and found partly responsible for the low denitrification efficiency. (c) 2007 Society of Chemical Industry