Sample cross-sectioning is a destructive experiment. By way of sandpaper (or diamond dust sand paper) milling and continuous polishing, a clear cross-section of the sample can be seen. It is a very quick way for preparing a sample. Combined with equipment like (Optical Microscope or SEM), we can observe structural cross-sections of samples. Besides to observing structure of ICs, observation of other samples such as PCB, PCBA or LED can also be made possible by cross-sectioning.