To provide a method of manufacturing a section observation sample which covers a top part of a workpiece with a shield plate and etches a non-shielding part by ion beam irradiation to form a mirror polishing part and which allows continued use of the shield plate without requiring the workpiece to be taken out from a device for flattening.

In the method for manufacturing a section observation sample, a shield plate is moved in an edge direction thereof, preferably reciprocated, while etching is performed on a workpiece. A device for manufacturing a section observation sample for use with the method is also provided.