Highly efficient spin- and angle-resolved photoelectron spectrometer named ESPRESSO (Efficient SPin REsolved SpectroScopy Observation) machine has been developed at the beamline BL-9B in Hiroshima Synchrotron Radiation Center. Combination of high-resolution hemispherical electron analyzer and the high-efficient spin detector based on very low energy electron diffraction by the ferromagnetic target makes the high-energy resolution and angular resolution compatible with spin- and angle-resolved photoemission (SARPES) measurement. 7.5 meV in energy and ±0.18° in angular resolution have been achieved with spin resolution. The ESPRESSO machine, combination of quick energy-band dispersion measurement and Fermi surface mapping by two-dimensional electron detector for the spin integrated ARPES and the high-efficient spin analysis by the efficient spin detector realizes the comprehensive investigation of spin electronic structure of materials.