The miniaturization of microelectronics devices requires the development of ever more accurate etching processes. The subject of this thesis is part of this problematic: a controlled sequential etching process at the nanoscale has been developed to overcome the inherent defects of direct plasma etching. This etching process intended in our case for the etching for SiN spacers, is divided in two steps. The first step is a light atom implantation. The implantation of light chemical species such as Hydrogen or Helium has the advantage of modifying the structure of the material without inducing a damaging sputtering for the device to be etched. In the second step, the layer modified by the implantation is etched selectively regarding the pristi...