Abstract: A dry etching method utilizing electron cyclotron resonance excited by microwaves is divided into at least a first etching step for etching a region which extends to the vicinity of a boundary between the non-etching layer and the etching layer but does not reach the non-etching layer and a second etching step conducted after the first etching step.At least one among the four control factors of output power of the magnetron, electron cyclotron resonance point, etching pressure and magnetic field intensity distribution or a combination of five control factors including the foregoing four plus a high-frequency bias power applied to the rear surface of the object to be etched is changed as desired between the first etching step and the second etching step.