and the tilting function the sample 6 is then irradiated with the electron beam 14 or the ion beam 15 from multiple directions so as to acquire its surface structure information internal structure information and internal composition information fig3 shows the procedure for the preparation and observation of the sample using the focused ion beam system of fig1 in detail in the following the procedure will be described with reference to fig3 1 the processing direction of the sample 6 is aligned with the ion beam direction and an sim image is captured 2 a processing region having a desired shape is set on the sim image acquired in 1 the thus set processing region 24 is then processed and a marking 25 is provided by making an opening in the sample 6 by making the opening by fib focused ion beam processing the marking 25 can be recognized in every observation mode 3 the sample 6 is tilted from the ion beam direction to the electron beam direction and the surface structure information and internal structure information or internal composition information about the sample 6 is simultaneously acquired the surface structure information is obtained from the sem image the internal structure information or the internal composition information is acquired simultaneously from the same field of view in images selected from a dark field stem image a bright field stem image an edx.