As via first scheme is employed for dual damascene patterning, via filling process has been posed many challenges to the patterning process. For organic BARC assisted dual damascene patterning, differences in etch selectivity between the organic BARC and ILD material generate fence defect problems. It is highly improbable that organic BARC film remains thick enough to protect the via bottom. To reduce the negative impact on the substrate, the BARC material requires to fill small vias. In addition, anti-reflective behavior for KrF lithography, comparable dry-etching and high wet-etching selectivity to the ILD, and compatibility with photoresist processing are necessary for a successful dual damascene patterning. A sacrificial, spin-on 248nm UV absorbing organosiloxane based inorganic BARC has been developed to meet these needs. Inorganic BARC is a material that fills the vias and reduces iso-dense bias for both fill and top coverage and hole-free substrate at trench lithography.In this paper, the comparison of the performance of inorganic BARC and organic BARC assisted dual damascene patterning with low-k dielectric was conducted. We evaluated the performance of inorganic BARC in terms of the via fill capability, depth of focus, exposure latitude, etch selectivity and etch profile results. The reduction of iso-dense bias from via filling with inorganic BARC instead of organic BARC is discussed.