A system and method for anti-reflective layers is provided. In an embodiment the anti-reflective layer comprises a floating component in order to form a floating region along a top surface of the anti-reflective layer after the anti-reflective layer has dispersed. The floating component may be a floating cross-linking agent, a floating polymer resin, or a floating catalyst. The floating cross-linking agent, the floating polymer resin, or the floating catalyst may comprise a fluorine atom. The anti-reflective layers are removed using a fluid.