A method for preparing TEM sample, comprising the following steps: providing a sample with two pits and a failure region between the two pits, the failure region comprising a semiconductor device; milling the first surface of the failure region, till the cross section of the semiconductor device is exposed; etching the first surface of the failure region; cleaning the sample; milling the second surface of the failure region, till the failure region can be passed by electron beam. A sample can be prepared for a high resolution TEM through above steps. When the sample is observed, it is easy to distinguish the lightly doped drain, source/drain regions from the silicon substrate and observe the pattern and defects in the lightly doped drain, source/drain regions clearly; in addition, it is easy to distinguish the BPSG from the non-doped silicon dioxide in the failure region.