Three-dimensional NAND flash memory featuring dozens of vertically stacked memory cells is the state-of-the-art technology for most storage platforms. To fabricate threedimensional (3D) NAND memory, lateral etching of the Si 3 N 4 layer over SiO 2 is an essential step that is conducted through a wet etching process using a phosphoric acid-based etchant. Silylphosphate or highly selective nitride serves as an etching solution additive to control the SiO 2 layer dissolution rate. However, silylphosphate is prepared with an expensive monomeric silica precursor and at high reaction temperatures and generates environmentally harmful byproduct gases, such as HCl, HF, and CH 3 OH. This study demonstrates that silyl-phosphate can be prepared using low-cost polymeric silica under a mild reaction temperature by changing the characteristic acidity of phosphoric acid. The possibility of tuning the phosphoric acid acidity was first studied by molecular dynamics simulations, and phosphoric acids with stronger acidity were prepared by the evaporation of water from H 3 PO 4 (85%). The concentrated phosphoric acid enabled a fast reaction of polymeric silica and phosphate at a low reaction temperature (80 °C). The obtained silyl-phosphate lowered the SiO 2 layer dissolution rate, thereby yielding a Si 3 N 4 /SiO 2 layer etching ratio of up to 940. The proposed method offers an environmentally friendly production process for special chemicals used in 3D NAND flash memory fabrication. KEYWORDS: 3D NAND, concentrated H 3 PO 4 , fumed silica, Si 3 N 4 layer, SiO 2 layer, wet etching