The atomic layer etching (ALE) of silicon nitride (SiN) via a hydrogen plasma followed by exposure to fluorine radicals was investigated by using in situ spectroscopic ellipsometry and attenuated total reflectance Fourier transform infrared (FTIR) spectroscopy to examine the surface reactions and etching mechanism. FTIR spectra of the surface following exposure to the hydrogen plasma showed an increase in the concentration of Si−H and N−H bonds, although the N−H bond concentration plateaued more quickly. In contrast, during fluorine radical exposure, the Si−H bond concentration decreased more rapidly. Secondary ion mass spectrometry demonstrated that the nitrogen atom concentration was decreased to a depth of 4 nm from the surface after the hydrogen plasma treatment and indicated a structure consisting of N−H rich, Si−H rich, and mixed layers. This indicated that Si−H bonds were primarily present near the surface, while N−H bonds were mainly located deeper into the film. The formations of the N−H and Si−H rich layers are important phenomena associated with modification by hydrogen plasma and fluorine radical etching, respectively.