We investigated dry etching of acrylic (PMMA) in $O_2/N_2$ plasmas using a multi-layers electrode reactive ion etching (RIE) system. The multi-layers electrode RIE system had an electrode (or a chuck) consisted of 4 individual layers in a series. The diameter of the electrodes was 150 mm. The etch process parameters we studied were both applied RIE chuck power on the electrodes and % $O_2$ composition in the $N_2/O_2$ plasma mixtures. In details, the RIE chuck power was changed from 75 to 200 W.% $O_2$ in the plasmas was varied from 0 to 100% at the fixed total gas flow rates of 20 sccm. The etch results of acrylic in the multilayers electrode RIE system were characterized in terms of negatively induced dc bias on the electrode, etch rates and RMS surface roughness. Etch rate of acrylic was increased more than twice from about $0.2{mu}m/min$ to over $0.4{mu}m/min$ when RIE chuck power was changed from 75 to 200 W. 1 sigma uniformity of etch rate variation of acrylic on the 4 layers electrode was slightly increased from 2.3 to 3.2% when RIE chuck power was changed from 75 to 200 W at the fixed etch condition of 16 sccm $O_2/4;sccm;N_2$ gas flow and 100 mTorr chamber pressure. Surface morphology was also investigated using both a surface profilometry and scanning electron microscopy (SEM). The RMS roughness of etched acrylic surface was strongly affected by % $O_2$ composition in the $O_2/N_2$ plasmas. However, RIE chuck power changes hardly affected the roughness results in the range of 75-200 W. During etching experiment, Optical Emission Spectroscopy (OES) data was taken and we found both $N_2$ peak (354.27 nm) and $O_2$ peak (777.54 nm). The preliminarily overall results showed that the multi-layers electrode concept could be successfully utilized for high volume reactive ion etching of acrylic in the future.