We describe a new standardization method in liquid scintillation counting based on the use of a temporary virtual tracer source created inside the scintillator by Compton interaction. The Compton tracer source is measured by the triple coincidence liquid scintillation counter after selection of the Compton events by a gamma-ray detector. The paper describes the principle of the method, the experimental setup and presents the results obtained by this method for the standardization of a (3)H solution. These results are compared with those obtained using the classical triple to double coincidence ratio method. Possible application of this new method for international comparisons is addressed.