PURPOSE: To measure the resolving power of the high resolving power image adequate for a semiconductor process evaluating device in a low-acceleration voltage region by forming a molybdenum silicide on a silicon substrate and using the fine structure thereof.

CONSTITUTION: An oxide film SiO2 is formed on the silicon substrate to be used for the semiconductor process and poly-Si is formed thereon. The molybdenum silicide MoSi2 is then sputtered to form a film structure and the substrate is subjected to an annealing treatment (about 900°C). A sufficient contrast is obtd. under a low acceleration voltage in this way and since the various spacings between the fine particles are obtd., the easy evaluation of the resolving power is possible. The sample itself is constituted of the material similar to the material formed by the process for the semiconductor and, therefore, the intrusion of undesirable materials, such as gold and platinum into the films does not arise at all in the process.