In a method of etching according to one embodiment, a multilayer film having a magnetic tunnel junction layer is etched. In the method of etching, a plasma processing apparatus is used. A chamber body of the plasma processing apparatus provides an internal space. In the method of etching, a workpiece is accommodated in the internal space. Next, the multilayer film is etched by plasma of a first gas generated in the internal space. The first gas includes carbon and a rare gas and does not include hydrogen. Next, the multilayer film is further etched by plasma of a second gas generated in the internal space. The second gas includes oxygen and a rare gas and does not include carbon and hydrogen.