An analyzing apparatus includes a sample chamber, a measurement apparatus, and a gas cluster ion beam apparatus. A cooling body separates an ionization chamber of the gas cluster ion beam apparatus from a nozzle support to prevent heat emitted by an ionization filament from being transmitted to the nozzle support, and a temperature of a source gas emitted from a nozzle is kept at a constant temperature by a gas heating device while a sputtering rate is kept constant. A pressure of the source gas supplied to the nozzle is kept at constant pressure by a pressure controller, and a size of gas cluster ions is kept at a constant value. Because the sputtering rate is a constant value, highly accurate depth surface profiling can be performed.