A sample holder for efficiently performing the processing or observation of a sample by means of charged particles while cooling. Particularly, disclosed is a sample holder whereby the processing or observation of a material which may be affected by the influence of heat damage can be performed in a state in which the material is cooled, and furthermore, the influence due to a sample processing method using charged particles can be reduced by cooling. The sample holder is provided with a sample stage capable of fixing a sample piece extracted from a sample by ion beam irradiation, and a rotation mechanism for rotating the sample stage in a desired direction, which can be attached to an ion beam device and a transmission electron microscope device, and which has a movable heat transfer material for thermally connecting the sample stage and a cooling source, and an isolation material for thermally isolating the sample stage and the heat transfer material from the outside. According to the sample holder, the processing or observation of a sample by means of charged particle beams can be performed while efficiently cooling.