In this study, a neutral beam was formed using a low angle forward reflection of the ion beam and its degree of neutralization at different reflection angles was investigated. When the ion beam was reflected by a reflector at the angles lower than 15$^{circ}$, most of the ions reflected were neutralized and the lower reflector angle showed the higher degree of neutralization. Photoresist(PR) and SiO$_2$ etchings were carried out with the neutralized oxygen and fluorine radical fluxes, respectively, and highly anisotropic etch profiles could be obtained suggesting the formation of highly directional neutral flux.