Abstract: Preparation methods of Refractory Samples for microstructure analysis by SEM are contains of cutting, impregnating ,grinding and polishing. The most importance is impregnating the porous samples with epoxy resins which fill the pores and help to maintain sample integrity during grinding and polishing. So that can be prevent plucked out of microstructure. The application of the shaping method shows that it is practical and the pictures of the microstructure of refratories are beautiful, which promotes strongly the development of refractories for industrial furnaces.