A neutral beam etching device for separating and accelerating a plasma is provided. The device includes a first chamber having a first opening formed at one side thereof; a second chamber having a second opening formed at one side thereof and being disposed inside the first chamber to form a plasma generation area; a first channel fluidly communicating the first opening with the plasma generation area; a second channel fluidly communicating the second opening with the plasma generation area; a coil disposed on an outer surface of the first chamber and which generates a magnetic field to generate a plasma in the plasma generation area; and an acceleration part disposed within the first and second chambers and configured to separate the plasma into a positive ion and an electron, accelerate the positive ion and the electron, and discharge the positive ion and electron through the first and the second channels.