KEY WORDS Cross-section specimen, Cross-sectional transmission electron microscopy, Thin films, Titanium nitride, High speed steel ABSTRACT The preparation of cross-section samples of thin films for TEM, may be difficult and tedious, especially if the difference in chemical or physical etching rates is large between the film and the substrate. In this paper, a method is presented whereby cross-sections can be prepared even if the film and the substrate have a large difference in sputtering yield. By utilizing the strong angular dependence of the sputtering yield and sputter at a low ion incidence angle with respect to the substrate surface of 7-12" and, furthermore, by avoiding sputtering parallel to the interface, samples with homogeneous thickness can be obtained. The technique is demonstrated on reactively sputtered titanium nitride coatings on high speed steel substrates. The difference in sputtering yields is about three for this film-substrate combination with the substrate being sputtered fastest.