Abstract: When a via hole is formed in an insulating film formed by stacking a TEOS oxide film over an organic SOG film whose surface is modified as a low-K interlayer dielectric, by dry etching, a mixed gas of CHF3, CH2F2 and CO is used as an etching gas and a mixture ratio between CH2F2 and (CHF3+CH2F2) is set to 50% or more, whereby the dry etching for the formation of the via hole is performed.