A method may be used to dry etch a sample including a plurality of regions different from each other in the photo-absorption of a light having a specified wavelength using an etching gas plasma. The method is capable of selectively etching the desired material from a plurality of materials having different types of band gap energies or from a plurality of materials having different band gap energies. The method includes a step of irradiating a light having the specified wavelength on the sample for reducing an etching rate of a region having a large photo-absorption coefficient to the light, thereby selectively etching a region having a small photo-absorption coefficient to the light.
