Abstract: Provided are a grinding mount holder assembly and an apparatus and method for manufacturing a sample using the grinding mount holder assembly. In an embodiment, the grinding mount holder assembly includes a mount in which a sample is fitted, a holder in which the mount is inserted, and a base on which the holder is installed so that it is capable of rotating. The base has a pressing member for pressing down the mount inserted in the holder. First one surface of the sample is exposed to one or more grinding wheels for grinding and polishing. Then the sample is flipped to expose the other side to the grinding wheels by rotating the holder 180 degrees within the base, and pressing the now-flipped sample downward through the holder until it is forced against the grinding wheel.