Cross-sectioning of microelectronic devices for the purpose of construction or failure analysis by SEM and/or TEM has always been considered a major challenge. The ever increasing complexity and shrinking dimensions of these devices have pushed the art and science of the related specimen preparation beyond their conventional limits. The need for SEM failure analysis of sub-micron elements of a failed device requires the capability of cross-sectioning the sample with a high spatial-resolution within a specific transverse piane. An image of the device structure obtained at sufficiently high magnification from the above specimen generally reveals the defect(s) responsible for the failure. If the imaging resolution and contrast offered by an SEM prove to be inadequate for the above purpose, device structure will be inspected via TEM. Analysis of such device by TEM imposes the additional requirement of back-thinning the above specimen to electron transparency at the site of failure.