The present invention relates to a cross section sample preparation apparatus and a rotational cross section sample preparation apparatus which enable preparation of a sample for scanning electron microscope (SEM) analysis, and each of the apparatuses may comprise: at least one first milling machine for irradiating a first surface of a target with a first beam so as to mill the first surface; and at least one second milling machine for irradiating a second surface, which is the opposite surface to the first surface of the target, with a second beam so as to mill the second surface.
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