In order to study the surface and interface properties, and novel three-dimensional (3D) imaging of materials using spin polarized muon, we have been developing ultra slow muon microscope on Uline, MLF, J-PARC. Among its two legs, a leg, U1A area where ultra slow muon beam of ∼ mm size with energy 20 eV -30 keV will be available, is dedicated to surface and nano-science studies, whereas another leg, U1B area where muon micro beam will be available, is dedicated to novel 3D imaging of materials with µm spatial resolution. We have generated ultra slow muon and successfully transported to both areas (U1A and U1B). We have also performed simulation study using a Monte Carlo based code, musrSim, to improve the transportation efficiency and achieve intense ultra slow muon at sample positions in both areas. The measurement at different focusing points on the beam line, measurement and simulation study, and preliminary beam profile are reported.