A method for analyzing sample cells reacting with at least one specific marker, includes providing a reference sample and an active sample and providing a set (E+) of cells declared positive from among the active sample cells. The method further includes determining a vector coefficient (θ) from the active sample and from the set (E+) and determining at least one set of positive cells in the reference sample as a function of the vector coefficient (θ). A rate of false positives (α) is calculated in the reference sample from the number of positive cells of the reference sample.