To provide a dry etching device for simultaneously carrying out the dry etching of the surface and back face of a substrate, and which is easily controls voltage and simplifies manufacturing method.

In this dry etching device, a lower electrode plate 2 and an upper electrode plate 3 are arranged in a reaction chamber 1, and etching gas 5 is supplied via a gas feeding tube 4 to the reaction chamber 1. In this case, this device is provided with plural supporting needle members 6 fixed to the upper part of the lower electrode plate 2 and made of electrically insulating members and a substrate 7 placed on those supporting needle members 6. Also, the substrate 7 may be held by a substrate holding member 10 having plural gas through fine holes 10a. Also, the substrate 7 can be supported by a grid- shaped supporting member 11. The distance between the lower electrode plate 2 and the substrate 7 is set so that it is longer than or equal to the distance of a plasma sheath or more.