<p>A plasma generator for generating a plasma exhibiting a uniform etching rate in a circumferential direction of a sample and a plasma etching device enabling a uniform etching in a circumferential direction of a sample are provided. To generate a plasma of a process gas, the process gas is introduced into a plasma generating chamber while a predetermined pressure is kept, and a high-frequency alternating voltage is applied to a coil. By applying an alternating voltage is applied to a substrate electrode, the plasma generated in the plasma generating chamber is brought into a reaction chamber and a sample is etched. The coil is not wound in a uniform helical shape. One turn of the coil has a first winding portion wound horizontally or generally horizontally and a second winding portion wound at a sharply inclined angle.</p>