Dry etch characteristics of polysilicon with HBr/O$_2$ inductively coupled plasma (ICP) have been investigated. We determined etch late, uniformity, etch profiles, and selectivity with analyzing the cross-sectional scanning electron microscopy images obtained from top, center, bottom, right, and left positions. The etch rate of polysilicon was about 2500 $AA$/min, which meets with the mass production for devices. The wafer level etch uniformity was within $pm$5 ％. Etch profile showed 90$^{circ}$ slopes without notches. The selectivity over photoresist was between 2:1∼4.5:1, depending on $O_2$ flow rate. The HBr-ICP etching showed higher PR selectivity, and sharper profile than the conventional Cl$_2$-RIE.