A charged particle beam apparatus includes an electron beam column and an FIB column, in which an irradiation axis of the electron beam column and an irradiation axis of the FIB column are disposed to be perpendicular or substantially perpendicular to each other on a sample without interference. In addition, the first sample stage and a second sample stage are independently provided and moved to be tilted centering on an axial direction. The sample is moved by the first sample stage and a sample piece which is cut off from the sample is moved to be fixed to a tip end of a probe which is rotatable centering on the axial direction, thereby manufacturing the sample piece which reduces the influence of a curtaining effect.