Etching process of PMMA (Polymethyl Methacrylate) on glass surface was investigated by dry etching technique using remote plasma. To determine the etching characteristics, the remote plasma etching was conducted for various process parameters such as plasma power, reaction gas and distance from plasma generation. As the distance from the plasma generation was increased, the etch rate of PMMA was linearly decreased by radical density in plasma. PMMA has removed by reactive radicals in the plasma. The etch rate increased with plasma power because of more reactive radicals. The etch rate and surface roughness of PMMA increased with O2 concentration in the etchant.