PURPOSE: To extend the range to which TEM is applicable to allow the evaluation of fine structure of a semiconductor element having high resolution.

CONSTITUTION: A wafer having an laminated film 3 on a base 2 is cut to prepare two small pieces 1, silane coupling agent films 4 are formed on the surfaces of the respective laminated films 3, and the silane coupling agent films 4 are mutually opposed and adhered through an adhesive 4 consisting of an epoxy resin to manufacture an adhered block 10. Thereafter, the adhered block 10 is cut vertically to the adhered surface to form a thin plate 6, and the surface of the thin plate 6 is polished, and then further partially thinned by ion milling to manufacture a sample. Since even the laminated layers having films conventionally difficult to adhere such as Al films formed on the top layers can be mutually adhered, a sample for sectional observation by TEM can be manufactured.