To provide an analyzer 11 capable of stably performing the elementary analysis of a sample 12 such as glass or a resin pervious to a pulse laser beam L, a mirror or metal reflecting the pulse laser beam L, with good reproducibility by laser beam breakdown spectral analysis.

A laser beam absorbing layer absorbing the pulse laser beam L is provided on the surface of the sample 12. The laser beam absorbing layer is provided by either one of the plating of a gold plating material, the coating of a carbon material and the adhesion treatment of a tape. By condensing the pulse laser beam L to the sample 12 to irradiate the sample, the stable absorption of the pulse laser beam L and the formation of plasma on the surface of the sample 12 become possible by the laser beam absorbing layer. The fluorescence F discharged from the plasm P formed upon the reception of the pulse laser beam L by the sample 12 is detected to perform the elementary analysis of the sample 12 from the detected fluorescence F.