1. Focused ion beam (FIB) equipment, which irradiates a sample placed on a stage with an FIB, and performs etching or pattern formation at the irradiation position, comprising: an alignment mark formation unit, which forms an alignment mark on the surface of said sample by irradiating a periphery of a processing position with an FIB; and, a processing position detection unit, which superposes an optical microscope image of a processing area including the processing position and the alignment mark is formed, and a scanning ion microscope (SIM) image acquired by FIB irradiation to the processing area, based on an image of said alignment mark, and which detects the processing position according to the superposed images; wherein said FIB equipment irradiates the processing position detected by said processing position detection unit with said FIB, and performs the said etching or pattern formation.