The invention provides a preparation method of a planar TEM sample. The method comprises the steps of: preparing a sample, enabling the cross section of a fracture surface of the sample to be close to a target area, cutting the sample to expose a Poly layer, carrying out wet method corrosion, removing Poly, preparing a first cutting surface, cutting the sample, preparing a second cutting surface in a substrate, and finally completing the planar TEM sample. The new method based on the prior art is provided by the invention for TEM analysis which is carried out for observing gate oxide defects and silicon substrate dislocation below polycrystalline Poly, the influences of Poly crystal lattices to TEM observation are removed by means of Poly corrosion, and the detects in the gate oxide can be accurately positioned by the corrosion of a corrosive agent to the substrate. By adopting the method, the quality and the success rate of failure analysis in the type are improved.