In this paper, we fabricated piezoresistive pressure sensor with dry etching technology which used ICP-RIE (inductively coupled plasma reactive ion etching) and etching delay technology which used SOI (silicon-on-insulator). Structure of the fabricated pressure sensor shows a square diaphragm connected to a frame which was vertically fabricated by dry etching process and a single-element four-terminal gauge arranged at diaphragm edge. Sensitivity of the fabricated sensor was about 3.5 mV/V kPa at 1 kPa full-scale. Measurable resolution of the sensor was not exceeding 20 Pa. The nonlinearity of the fabricated pressure sensor was less than 0.5 %F.S.O. at 1 kPa full-scale.