Abstract: A method for dry etching an indium tin oxide (ITO) layer disposed above a substrate in a low pressure plasma reactor is disclosed. The method includes a step of placing a substrate having the ITO layer into the low pressure plasma reactor, a step of introducing an etchant gas into the low pressure plasma reactor; a step of striking a plasma from the etchant gas in the low pressure plasma reactor; and a step of etching the ITO layer with the plasma.