| 摘要 |
This etching method comprises the steps of forming first and second hard masks made of materials different from each other successively on a magnetoresistive film; forming a resist having a lower face opposing a front face of the second hard mask, a space being interposed between the front face and lower face; dry-etching the second hard mask by using the resist as a mask; etching the first hard mask by using the etched second hard mask; and etching the magnetoresistive film by using the first hard mask.
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