Optical contact liquid containing an amphipathic molecule is dripped onto a semiconductor device which is a sample as an inspection object (S104), and a solid immersion lens is set thereon (S105). The inserted position of the solid immersion lens is then adjusted (S106). The optical contact liquid is then dried (S108), and thereby the solid immersion lens is brought into optically-close contact with the semiconductor device. As a result, a sample observation method and a microscope or the like can be realized, in which the solid immersion lens can be easily aligned to a desired position on the sample, and the solid immersion lens can be securely brought into optically-close contact with the sample.