Inductively coupled plasma （ICP） systems are widely used in the field of anisotropic silicon etching. By depositing a polymer on the lower surface of fluorocarbon plasma， the side-wall etching efficiency can be reduced， and the resulting vertical side walls have a high aspect ratio. ICP can be used for gas-based isotropic etching in the absence of protective gas plasma， and ICP-based isotropic etching has the advantages of a higher silicon etching rate， better controllability， and higher etching selectivity compared with anisotropic etching. In this article， a two-step etching method is proposed for fabricating interconnected honeycomb structures with magnitudes of 2.2×10⁵ to 9.5×10⁵ with different pitches of silicon material over an area of 10 mm² by controlling etching parameters （gas flow， release period， etching power， internal pressure， and etching temperature of silicon material）. The proposed fabrication method can be used to precisely manufacture honeycomb structures with the desired spacing and homogeneity over a large area. In addition， it has the advantages of simple steps and shorter fabrication cycles. The method has important applications in tissue engineering， cell culture， fluid diffusion， the thermal diffusion of materials， and surface science.