This document specifies a destructive method for the measurement of the local thickness of metallic coatings (hereafter also other inorganic coatings are meant) by examination of cross-sections with a scanning electron microscope (SEM). The method can be used for thicknesses up to several millimetres, but for such thick coatings it is usually more practical to use a light microscope (ISO 1463) when applicable. The lower thickness limit depends on the achieved measurement uncertainty (see Clause 10).