This paper will review the top down technique of ICP etching for the formation of nanometer scale structures. The increased difficulties of nanoscale etching will be described. However it will be shown and discussed that inductively coupled plasma (ICP) technology is well able to cope with the higher end of the nanoscale: features from 100nm down to about 40nm are relatively easy with current ICP technology. It is the ability of ICP to operate at low pressure yet with high plasma density and low (controllable) DC bias that helps greatly compared to simple reactive ion etching (RIE) and, though continual feature size reduction is increasingly challenging, improvements to ICP technology as well as improvements in masking are enabling sub-10nm features to be reached. Nanoscale ICP etching results will be illustrated in a range of materials and technologies. Techniques to facilitate etching (such as the use of cryogenic temperatures) and techniques to improve the mask performance will be described and illustrated.