An electrochemical etching cell (1) is proposed for etching an etching body (15) made at least superficially of an etching material. The etching cell (1) has at least one chamber filled with an electrolyte, and is provided with a first electrode (13), which at least superficially has a first electrode material, and with a second electrode (13') which at least superficially has a second electrode material. Furthermore, the etching body (15) is in contact, at least region-wise, with the electrolyte. In this context, the first electrode material and the second electrode material are selected such that, after the etching, the etching body (15) is not contaminated and/or is not impaired in its properties by the electrode materials. In particular, the electrode materials are the same materials as the etching material. Also proposed is a method for etching an etching body (15) using this etching cell (1), the first and/or the second electrode (13, 13') being used as a sacrificial electrode. The proposed etching cell is particularly suitable for etching silicon wafers in a CMOS-compatible production line.