Technical developments in Low acceleration Voltage High Resolution Scanning Electron Microscopy (LV-HRSEM) have made it possible to acquire invaluable information on structural and chemical properties of specimens even for dielectric and electron beam sensitive materials. In this report, we focused on observation and analysis using electrons of ultra-low impact energy in order to acquire information from the top most surface of a specimen. In this paper, authors would like to report about ultra low voltage imaging and Soft X-ray Emission Spectrometer (SXES) for analytical purpose. The LV-HRSEM is possible to acquire images at extremely low voltages such as below 100V together with very high spatial resolution. Recently, we have developed a new objective lens called the super hybrid lens (SHL): a compound lens consisting of both magnetic and electrostatic lenses. The SHL is capable of producing a small probe size even at low accelerating voltages (for example 1.2nm at 1kV and 3.0nm at 0.1kV) and moreover using beam deceleration mode allows imaging down to 10V. Both the SHL and beam deceleration mode are installed in a JEOL Field Emission SEM (FE-SEM) JSM-7800F. This is a remarkable method for surface and less damage imaging with high spatial resolution. In addition, the contrast of an image, which appears under extremely low voltage condition, is quite interesting because a compositional contrast of an image becomes reversed with decreasing acceleration voltage [1]. For example the contrast of Carbon becomes higher than that of Gold under 280eV and in the case of Copper, under 170eV. Recently, we succeeded in developing SXES that can acquire a spectrum with high energy resolution such as 0.3eV for the Al-L emission even under low voltage condition. This technique enables us to acquire information on chemical states in top surface region of bulk specimens by LV-HRSEM.