The effects of low temperature etching for sub-half micron multi-layer resist are investigated. The low temperature etching with pure O2 gas provides higher anisotropic profiles than with an additional gas such as Cl2, N2. This is caused by the difference in the formative process of the side wall protection. With pure O2 gas at 80, highly anisotropic profiles for 0.35 µm patterns can be performed while the maximum tolerable width loss is below 0.03 µm.