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 the compound and a powder of particles or solid grains (13) in suspension; placing the material to be etched in the presence of the solution; and producing high-frequency ultrasounds in the solution, at at least one frequency, capable of generating active cavitation bubbles such that the chemical species is generated and reacts with the material to be etched, thereby producing a soluble compound or a precipitate.