Here are two papers for your reference: MRS bulletin, 2007, 32.5: 400-407. Ultramicroscopy 184 (2018) 310–317. However, the sample quality is usually not so good as the cross-section view FIB sample.

FYI:

https://www.youtube.com/watch?v=cUJvIJ8yRlU

Preparing plane-view TEM lamella is tricky and labor-intensive, but most certainly possible:

1. Cover surface with protective layer (SOG, conductive polymer, E-Beam/FIB Depo, etc...), cut wedge-shaped chunk of material from the surface (typical Hitachi approach), lift the wedge out, transfer it to grid while flipping 90 degrees, weld and do the thinning parallel to the surface..

2. Embed sample into hot wax, mechanically cut a small piece, dissolve the wax, transfer piece to a grid making sure surface is plane is parallel to a grid (hand dexterity and manipulation under microscope is required), do back-thinning in a FIB. To reduce volume needed for removal make a wedge at one of the sides of the sample.

3. If near-planar TEM view is acceptable, then embed sample into the wax and mechanically remove most of the bulk material of the sample. Dissolve the wax and transfer planar piece of the sample onto a grid (hand dexterity and manipulation under microscope is required). Then do as many of local thinning sites as you like by near-glancing FIB incidence - similarly how cryogenic FIB preparation of living cells is done.

Dear Jamaluddin@,

Miy answer could seem obvious, but if you have bulk material, the simple way is give a cut to your piece at 90º, polish the lateral side and obtain normal cross section lamellae, which will be plan-view of the original bulk.

It works easily.

Good luck and best regards,

Prof. J. San Juan

I do recommend you read this paper: Article Use of cleaved wedge geometry for plan‐view transmission ele...

Plan-view TEM sample preparation with FIB can take just 2-3 hours with this technique. This is the technique that I have been using that for more than 6 years, and my colleague gave that a nice format in this publication.