Ion beam sputtering for high-resolution electron microscopy has basically provided miscellaneous operational features such as atomic shadowing, uncoated observation, and etching of biological specimens coupled with tungsten sputter coating and thinning of solid materials.Based on the power-potential law of Lindhard for ionic impact phenomena on metal surfaces, the universal yield-energy relationship has been derived. Thereby the sputtering deposition rate with reference to the sputtering removal rate was obtained as a function of sputtering yield, and the most important angular distribution of sputtering yield could be measured by using the hemicylindrical specimen stage.Evidence is presented to show that ion beam sputtering has become one of the most powerful tools for high-resolution electron microscopy.