The gas plasma etching technique is investigated as a tool of etching micro-patterns ranged from a few microns to submicrons mainly with polycrystalline silicon films as materials to be etched. The gas plasma etching is verified to be the ideal chemical etching. The undercutting at the top of the polycrystalline silicon film is nearly equal to the film thickness. It has been found that the etching in the diffused plasma is more suitable for etching micro-patterns and that the resist deformation is not observed after etching. The etching profile depends on the film thickness as well as on the applied RF power.