An etching method and an etching system are adapted to produce a high etch selectivity for a mask, an excellent anisotropic profile and a large etching depth. An etching system according to the invention comprises a floating electrode arranged vis-à-vis a substrate electrode in a vacuum chamber and held in a floating state in terms of electric potential, a material arranged at the side of the floating electrode facing the substrate electrode to form an anti-etching film and a control unit for intermittently applying high frequency power to the floating electrode. An etching method according to the invention uses a material arranged at the side of the floating electrode opposite to the substrate electrode to form an anti-etching film as target and only rare gas as main gas and is adapted to repeat a step of forming a film on the substrate by sputtering by applying high frequency power to the floating electrode and a step of subsequently etching the substrate by suspending the application of high frequency power to the floating electrode and introducing etching gas into the vacuum chamber in a predetermined sequence (FIG. 1).