A sample holder, which is a side-entry type sample holder insertable and removable to and from a sample chamber of a focused ion beam apparatus, and which enables holding of a fine sample piece at a tip end side, characterized in that the sample holder comprises: a main body portion having a substantially bar shape and extending along an x-axis direction; and a sample holding portion formed at one end portion of the main body portion in the x-axis direction, the sample holding portion comprising: a first beam member and a second beam member, which are disposed to be separated in a z-axis direction orthogonal to an x axis, and which extend in the x-axis direction; a mesh support member, which is disposed between the first beam member and the second beam member, and which has an opening portion enabling support of a mesh member, the mesh member being configured to hold the fine sample piece; shaft members formed in the mesh support member, each of the shaft members respectively protruding toward the first beam member and the second beam member in the z-axis direction; and a through hole formed in the mesh support member and at least one of the shaft members, the through hole penetrating a space between the opening portion and a shaft end surface of the at least one of the shaft members in the z-axis direction for introducing a focused ion beam toward the fine sample piece. a main body portion having a substantially bar shape and extending along an x-axis direction; and a sample holding portion formed at one end portion of the main body portion in the x-axis direction, the sample holding portion comprising: a first beam member and a second beam member, which are disposed to be separated in a z-axis direction orthogonal to an x axis, and which extend in the x-axis direction; a mesh support member, which is disposed between the first beam member and the second beam member, and which has an opening portion enabling support of a mesh member, the mesh member being configured to hold the fine sample piece; shaft members formed in the mesh support member, each of the shaft members respectively protruding toward the first beam member and the second beam member in the z-axis direction; and a through hole formed in the mesh support member and at least one of the shaft members, the through hole penetrating a space between the opening portion and a shaft end surface of the at least one of the shaft members in the z-axis direction for introducing a focused ion beam toward the fine sample piece. a first beam member and a second beam member, which are disposed to be separated in a z-axis direction orthogonal to an x axis, and which extend in the x-axis direction; a mesh support member, which is disposed between the first beam member and the second beam member, and which has an opening portion enabling support of a mesh member, the mesh member being configured to hold the fine sample piece; shaft members formed in the mesh support member, each of the shaft members respectively protruding toward the first beam member and the second beam member in the z-axis direction; and a through hole formed in the mesh support member and at least one of the shaft members, the through hole penetrating a space between the opening portion and a shaft end surface of the at least one of the shaft members in the z-axis direction for introducing a focused ion beam toward the fine sample piece.