Cross sections of rosin-sized handsheets were prepared using commercial razors, a focused ion beam (FIB), or uncoated scalpels, and analyzed by using time of flight secondary ion mass spectrometry (TOF-SIMS). CF+ ions, which originated from fluorocarbons in the razor coating agents, were strongly detected in cross sections prepared with commercial razors. Rosin sizes could not be identified in cross sections prepared by using FIB. Chemical compositions on the very thin surface layers of cross-sections were changed by FIB processing. CF+ ions were hardly observed on the cross sections cut with uncoated scalpels. TOF-SIMS images of these cross sections revealed that rosin sizes existed both on pulp-fiber surfaces and inside pulp-fiber walls. The distribution of rosin sizes inside pulp-fiber walls was relatively even. Uncoated scalpels were most appropriate for preparing cross sections of rosin-sized handsheets for analyzing by TOF-SIMS.