A new image reversal process has been developed for Si nanodevice fabrication that uses electron beam lithography and electron cyclotron resonance (ECR) plasma techniques. This process is based on Si oxidation with an ECR oxygen plasma through the openings in resist mask patterns. Si on SiO2is selectively etched by either Cl2‐based ECR plasma etching or KOH anisotropic etching by using a plasma oxide mask. ECR plasma formed silicon oxide with a thickness of 2–3 nm was found to be an excellent etch mask for these etching techniques. Highly directional ECR oxygen plasma keeps the change in the resist linewidth and edge roughness small enough for nanofabrication. Furthermore, the linewidth of reversed Si patterns can be reduced by SF6addition to Cl2in ECR plasma etching. This image reversal process successfully achieves 10‐nm‐scale Si wires and pillars.