An etching composition which comprises at least one organic carboxylic acid compound selected from acetic acid, propionic acid, butyric acid, succinic acid, citric acid, lactic acid, malic acid, tartaric acid, malonic acid, maleic acid, glutaric acid, aconitic acid, 1,2,3-propanetricarboxylic acid and ammonium salts of these acids, a polysulfonic acid compound and water, and an etching process which comprises etching a conductive film comprising zinc oxide as the main component using the etching composition described above.