In this chapter we summarize reactions that take place when an energetic ion impinges on a target surface. The results based on equations that are usually used to estimate ion range and ion sputtering in amorphous materials are presented. A discussion on ion channeling and ion damage in crystalline materials is presented. The problems of redeposition associated with an increase in sputtering yield within a confined trench are presented. Knowledge of ion - solid interactions may be used to prepare excellent quality FIB milled surfaces.