A plasma etching method is performed by plasma etching an SiN layer through a
mask
layer to form a first wiring portion and a second wiring portion, the first and
the second wiring portions having different wiring densities in the etched SiN
layer, the mask having two pattern portions respectively corresponding to the first
and the second wiring portions. In the plasma etching step, by using an etching
gas including fluorocarbon and C2H2F4, the line
width variation between the first and the second wiring portions is restrained.