In this study, we investigated the etching characteristics and mechanism of an amorphous carbon (a-C) layer for a multi-level resist (MLR) structure. Chemical-vapor-deposited (CVD) a-C layers with a SiO 2 hard-mask were etched in an inductively coupled plasma (ICP) etcher by varying the process parameters such as top electrode power, bottom electrode power, and gas flow ratio in N 2 /O 2 /Ar plasmas. The etch rate and profile angle of the CVD a-C thin films were decreased with increasing N 2 flow ratio in the N 2 /O 2 /Ar plasmas. As the N 2 flow ratio increased, the etch rate and the profile angle were reduced due to the enhanced formation of CN x on the etched surface. The etch rate of the CVD a-C thin films was increased with increasing the top and bottom electrode powers.