A google search: Thin film cross section specimen preparation for SEM can provide many results.

However, I usually cut my samples by use of a diamond cutter from the backside of the sample manually. Equipment for the same use is also available.

For a simple preparation you can turn the sample upside down on a clean surface making sure not to damage the surface. With the diamond cutter make a scratch ( be kind with sample!). Turn upside down and apply pressure from two ends. You can preferably dip the sample into liquid nitrogen and freeze before breaking for a better cross section. Alternatively, you can get your samples cut by an automatic dicer (ex. https://www.disco.co.jp/ ). Final option is to use This is usually a good way of getting cross-section images by SEM. For TEM more advanced techniques are required like FIB ( https://www.youtube.com/watch?v=P4WX2IzEVfw ) it has its own limitations ofcourse. Also, it depends on what you are really looking for.

Good luck

You haven't specified the substrate on which ITO is grown. If it is glass, then scrub the backside with a diamond scrubber even before using the substrate for TiO2 deposition and then pressure fracture (after deposition) to see the X-section. If the ITO is deposited on polymer (like PET) then the best bet is to sandwitch the thin films and go for a full fledged polishing method (or ion etching) for a good X-section sample.

Hope this would help.... good luck..

For FE-SEM studies:

1. Sample cleavage through scratching the back surface works very well for PVD coatings over glass, Si wafer or sapphire substrates. This method doesn't require any post-cutting preparation.

2. Another way is to have the sample in standing position using small clipper and cold mount in Epoxy. To ensure good bending between the sample and the mold, it is recommended to have the sample immersed in Epoxy for a while before adding the hardener. After mounting, the sample can be fine ground or polished to expose the cross-section.

3. For ductile substrates (or cases where heating during cutting is undesirable), sample can be fractured after dipping in Liq N2 (cryofracture).

Good luck.

a very simple and clean method is the scratch method proposed by several others (assuming your substrate is glass, silicon, or similar materials). It many cases, the break can be easier and cleaner by submerging the sample in liquid nitrogen for a few seconds before trying to break it.

I used the same method as mentioned by Dilek Işik for the case of polymer films embedded with Au NPs . I prefer to scan at many points. In this way I can select the best point.

You can also use also chemical cutting it will be clean and suitable for observing in the SEM microscope.

Best wishes