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.