Reactive Ion Etching(RIE) of Si$_{3}$N$_{4}$ in a CF$_{4}$/O$_{2}$ gas plasma exhibits such good anisotropic etching properties that it is widely employed in current VLSI technology. However, the RIE process can cause serious damage to the silicon surface under the Si$_{3}$N$_{4}$ layer. When an atmospheric pressure chemical vapor deposited(APCVD) SiO$_{2}$ layer is used as a etch-stop material for Si$_{3}$N$_{4}$, it seems inevitable to get a good etch selectivity of Si$_{3}$N$_{4}$ with respect to SiO$_{2}$. Therefore, we have undertaken thorough study of the dependence of the etch rate of Si$_{3}$N$_{4}$ plasmas on $O_{2}$ dilution, RF power, and chamber pressure. The etch selectivity of Si$_{3}$N$_{4}$ with respect to SiO$_{2}$ has been obtained its value of 2.13 at the RF power of 150 W and the pressure of 110 mTorr in CF$_{4}$ gas plasma diluted with 25% $O_{2}$ by flow rate.