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Provided is a dry etching method by which a substrate is not broken even when the both surfaces of the substrate are dry-etched. An etching gas composed of fluorocarbon gas and a rare gas is introduced into a vacuum chamber to generate plasma by having the inside of the vacuum chamber under a prescribed pressure. Then a substrate, which is to be processed and is firmly adhered to an adhesive surface of a thermal conductive sheet arranged on a substrate placing section, is processed by etching.