An etching solution, a process of producing the same, and an etching process using the same, in which the etching solution includes hydrofluoric acid (a), ammonium fluoride (b), and salt (c) formed between hydrogen fluoride and a base having a boiling point higher than that of ammonia; the concentration of ammonium fluoride (b) is not higher than 8.2 mol/kg, and the total amount of ammonium fluoride (b) and salt (c) formed between hydrogen fluoride and a base having a boiling point higher than that of ammonia is not less than 9.5 mol/kg.