PURPOSE: To obtain an uniform etching pattern, by making the termination of an etching almost simultaneous for all positions of an etching film on a substrate.

CONSTITUTION: In the case where a metal film, etc. on an Si wafer is subjected to an etching using the RIE method, etc., a first mask layer of ARC (Anti Reflecting Coating), etc. is formed on a film to be etched such as the metal film, etc. and a second mask for patterning is formed thereon. By a selective etching of the above mentioned film, an etching process of the above mentioned film to be etched is terminated almost simultaneously at all positions on a substrate. The uniformity of an etching pattern can be realized, thereby. By coating an organic film like an ARC layer, etc. in order to compensate the etching rate distribution of RIE, it is made unnecessary to manually process a RIE equipment itself to change the etching rate distribution at every time, and the changing the film thickness distribution of the layer of Al, etc. to be etched is unnecessitated.