Mechanisms of dry etching resistance of Ta masks, which are widely used for magnetic random access memory etching processes, have been investigated for a better understanding of their faceting characteristics. In magnetic-material etching processes by CO/NH 3 or CH 3 OH plasmas, CO þ ion is considered as one of the most dominant ion species irradiating the substrate surface. An earlier study by Li et al. [J. Vac. Sci. Technol. A 33, 040602 (2015)] has shown that the Ta sputtering yield by CO þ ion irradiation depends strongly on the ion irradiation angle and the level of the surface oxidation. In this study, the primary focus is placed on the effects of surface oxidation and physical sputtering only (without possible chemical effects of carbon) on the etching rate of Ta, and the etching characteristics of Ta and Ta 2 O 5 have been examined with Ar þ and/or oxygen ion beams. It has been found that there is a strong negative correlation between the etching rate of Ta and the oxidation states of the surface oxide layer formed during the etching process; the higher the oxidation states are, the lower the etching rate becomes. The results indicate that a strong propensity of a Ta mask to taper by irradiation of oxidizing ions (i.e., strong ion-irradiation-angle dependence of the Ta etching rate) arises from less efficient oxidation of a tapered surface by incident oxidizing ions, which enter the surface with an oblique angle. V