The invention relates to a method for etching a structure (1) including at least one material (4) to be etched, said method consisting in: selecting at least one chemical species that can react with the material (4) to be etched; selecting at least one soluble compound that can release this chemical species; producing a solution (11) containing said compound; placing the structure (1) in a position such that the surface of the material to be etched is in the presence of the solution and additional bubbles of a gas; and producing high-frequency ultrasounds in the solution, at at least one frequency, capable of generating reactive cavitation bubbles such that the chemical species is generated in the presence of these additional bubbles and reacts with the material to be etched, thereby producing a soluble compound or a precipitate.