A material treating apparatus is used for treating powdery, granular and conglomerate materials. The material treating apparatus includes a material supply apparatus for transferring the materials to a predetermined position, particularly for supplying the materials to an automatic crusher. The material treating apparatus includes a crushing system having a crushing vessel transferring unit. The material treating apparatus further includes an analysis sample transferring apparatus particularly suitable for transferring samples formed by a press to a fluorescent X-ray analyzing apparatus. The material treating apparatus includes a fluorescent X-ray analyzing system which is capable of automatically analyzing samples of various kinds. An analyzing method is carried out by the use of the above material treating apparatus. The analyzing method includes a method of vitrifying an inorganic material, which is preferably used for obtaining samples to be analyzed by the X-ray fluorescence analysis. The analyzing method further includes a method of pretreating samples for the X-ray fluorescence analysis.