Etch is a process step for microelectronics industry. Plasma etching form reactive neutral fragments and charged ions and electrons by dissociation and ionization of natural gas. The substrate to be etched is placed is contact with this mixture and etching produce through the synergistic interaction of the substrate and directionally impinging ions. In this paper we discussed Properties, different methods and steps of etching for the semiconductor manufacturing process. In this paper we discussed number of advantages and disadvantages of plasma etching.