Abstract: A via (26) is formed through a dielectric layer (8) separating two conductive layers (16,28) by establishing a laterally erodible mask (18) over the dielectric (8), with a window (24) over the desired via location. The mask (18) and exposed dielectric material (8) are eroded simultaneously, preferably by reactive ion etching, producing a via (26) through the dielectric (8) which expands laterally as vertical erosion proceeds. The erosion conditions, the materials for the mask (18) and dielectric (8), and the initial window (24) taper are selected so that the final via (26) is tapered at an angle of less than about 45.degree. to the lower metal layer (6), and preferably about 30.degree.-45.degree., to enable a generally uniform width for the upper metallization (28) in the via (26).