Surface　sampling　is　a　frequent　task　in　laboratory　work　and　field　studies.　Simple　methods　usually　have　low　efficiency　in　collecting　target　substances　from　surfaces.　This　study　developed　an　advanced　tape-stripping　approach　for　efficient　sampling　on　non-absorbent　surfaces.　A　film-forming　solution,　prepared　using　polyvinyl　alcohol,　is　applied　to　the　target　surface,　where　it　covers　and　engulfs　the　surface　deposits　and　then　solidifies　into　an　elastic　membrane　as　it　is　exposed　to　air.　The　deposits　are　collected　by　stripping　off　the　membrane　and　re-dissolving　it　in　water.　This　new　approach　exhibited　an　efficiency　of　100%　in　collecting　uniform-size　microspheres　from　glass　surfaces　and　extremely　high　efficiencies　(＞96.6%)　in　detecting　selected　target　DNA　materials　from　glass　and　stainless　steel　surfaces.　In　comparison,　the　common　swab-rinse　method　exhibited　an　efficiency　of　72.6%　under　similar　measuring　conditions.　The　viability　of　S.　aureus　during　sampling　using　the　new　approach　decreased　as　the　ethanol　concentration　in　the　applied　solution　increased.　Using　a　solution　with　a　mass　ratio　of　ethanol　of　17.6%　balanced　the　effects　of　multiplication　and　degradation　of　the　S.　aureus　on　glass　surfaces　during　sampling.　Overall,　the　proposed　approach　exhibits　high　efficiency　in　collecting　living　and　abiotic　matter　from　non-absorbent　surfaces,　complementing　existing　sampling　methods.