Sample Preparation is the most fundamental step before conducting analysis and testing, and it cannot be omitted. Through physical or chemical methods such as grinding, extraction, filtration, and dilution, the sample is adjusted to a state suitable for measurement. Regardless of whether it is solid, liquid, or even semiconductor components, different pretreatment processes must be applied according to the material characteristics. These steps may seem trivial, but they directly affect the reliability of subsequent analysis results. After the IC design is completed, whether for functional testing, reliability testing, or failure analysis, the samples must be properly prepared before measurements can begin. The precision of the pretreatment will influence the accuracy of the tests and whether defects can be easily identified. Therefore, sample preparation is not just a part of the process, but a critical step that determines success or failure.