The Transition Edge Sensor (TES)-Energy Dispersive Spectrometer (EDS) is an X-ray detector with high-energy resolution (12.8 eV). The TES can be mounted to a scanning electron microscope (SEM). The TES-EDS is based on a cryogen-free dilution refrigerator. The high-energy resolution enables analysis of the distribution of various elements in samples under low acceleration voltage (typically under 5 keV) by using K-lines of light elements and M lines of heavy elements. For example, the energy of the arsenic L line differs from the magnesium K line by 28 eV. When used to analyze the spore of the Pteris vittata L plant, the TES-EDS clearly reveals a different distribution of As and Mg in the micro region of the plant. The TES-EDS with SEM yields detailed information about the distribution of multi-elements in a sample.