A correlation sample of scanning probe microscope enable to detect correctly each force performing as a standard without influence of irregular data of surface of the sample. Photo-resist film is applied on surface of a silicon substrate, and the resist mask is patterned. Hollow portions having vertical wall face are formed at the silicon substrate by carrying out anisotropic etching using the resist mask for etching mask. After that, metal is deposited from upper side of resist mask by deposition method, the metal upper than the resist mask by lift off process is removed, and a correlation sample in which the metal is buried in the hollow portions of the silicon substrate is formed. Surface of the sample can be flattened by coating DLC film on surface of the correlation sample.