We have developed a new concept low-energy ion beam deposition apparatus. This machine can generate mass-analyzed very low energy ion beams with positive and negative charges at the same time. It is possible to deposit these ions not only simultaneously but also alternatively. The name is Taotron and the nickname is PANDA (Positive And Negative-ions Deposition Apparatus). The aiming specifications of this apparatus are: (1) available positive ions are H, B, C, N, O, Si, Fe, etc. and negative ions are H, B, C, O, Si etc., (2) ion energy range covers 10 eV to 20 keV, (3) typical ion beam current is ≥10 μA (for 10 eV oxygen ions with both charges) and the beam size is ≥10 mm ⌀, (4) the base pressure of the deposition chamber is in the order of 10 - 8 Pa and the pressure during deposition is in the order of 10 - 6 Pa.