Use the method that makes the most sense for YOUR sample (you specifically asked in context of a sample; " drying process in sample preparation "). If exposure to heat or oxygen (in air) may cause damage or degradation to your sample, then use pure Nitrogen gas to dry.
You do not mention the kind of sample and the kind of analysis to be performed. So, the drying method depends on both of them. Other method of drying is to add Na2SO4 anhydrus.
I agree with William Letter the answer depends on your sample. Issues of thermal degradation, chemical reactivity with atmosphere, evaporation/sample loss, etc., are too many to say one is better than the other. I can say that drying in an oven would likely evaporate water faster, but if your sample is thermally labile ... well... there is a reason why these ovens can be used to sterilize glassware. Good luck.
Unless it is water you are trying to remove, I would recommend nitrogen. I would also recommend a recovery study using your chosen drying technique before applying to samples that matter.
Hi Iyyadurai Mariappan, to me it is not really clear from your question what you want to dry (solid, solutions, glassware or something else?). If you're talking about glassware, nitrogen alone is insufficient. When working with moisture-sensitive compounds, we normally heat the glassware in an oven at ca. 120 °C for 24 h and let them cool to room temperature under nitrogen.