Multi-layer resist has been utilized commonly in optical and E-beam lithography for its ability to resolve submicron feastures over topography. In addition, the use of a low-Z(atomic number) material as the intermediate layer reduces the proximity effect. This paper describes the development of etching process used to pattern a tri-level resist based on polyimide, an inorganic intermediate layer, and positive resist as top image layer. A highaspect-ratio image can be anisotropically transfered from the inorganic intermediate layer into the polyimide planarizing layer by oxygen RIE. Directionality, profile control, and backsputtering residue are the primary considerations during the pattern transfer etching. The influence of pressure, power and self-bias voltage on the etching process are described. The residue is caused by sputtering of the electrode material and the etch barrier material. Backsputtering residue from electrode can be prevented by covering all exposed conducting surfaces with an organic dielectric material, in this case an ardel plate. Etch residue contributed by the intermediate layer is quantified according to its pattern density and the influence of the pressure. Sidewall profiles and their relationship to planarizing layer thickness are also discussed.