In 1994, the Gliwice Radiocarbon Laboratory began operating a liquid scintillation spectrometry system, consisting of a Quantulus 1220™ spectrometer and two vacuum rigs for benzene production. This paper describes the procedures used for the benzene synthesis from samples containing < 1 g of carbon and in the range 1 to 10 g of carbon. We also present the Quantulus calibration procedures used in the Gliwice Radiocarbon Laboratory and NERC Radiocarbon Laboratory, and compare the calibration parameters.