PROBLEM TO BE SOLVED: To provide a method for preparing a transmission electric microscope sample without changing a tissue structure with respect to food and drink in a variety of shapes.SOLUTION: The method for preparing a transmission electric microscope sample of liquid and gelatinous food includes freeze-substitution of the food after quick-freezing. Also, the method is related to an evaluation method for tissue structure of liquid and gelatinous food which uses the transmission electric microscope to observe the sample prepared by the method.