| The article presents a simple and universal method for preparation of cross-sectional TEM specimens from semiconductor heterostructures using ion milling in broad-beam Ar + ions. The implemented original ideas concern some modification of standard equipment or the way it is used. We studied the relief transformation of specimens containing a thin layer of epoxy resin during ion milling and the dependence of the relief pattern on two parameters, namely the displacement of the gluing line and ion beams relative to the axis of specimen rotation. Based on experimental results, a rationale was given for the preferable use of a single-sector ion milling, as well as milling in “counter ion beams”. Using this method, sufficiently wide and uniform electron transparent areas of foils on multilayer heterostructures containing both soft (InP, InAlAs) and hard (GaN, Al 2O 3) materials were obtained with minimal effects of preferential sputtering and redeposition.