Chemical etching with different mixtures of acidic solutions has been investigated to disintegrate the two outermost coatings from tri-structural isotropic coated particles containing zirconia kernels, which are used in simulated particles instead of uranium dioxide. A scanning electron microscope (SEM) was used to study the morphology of the particles after the first etching step as well as at different stages of the second etching step. SEM examination shows that the outer carbon layer can be readily removed with a CrO 3–HNO 3/H 2SO 4 solution. This finding was verified by energy dispersive spectroscopy (EDS) analysis. Etching of the silicon carbide layer in a hydrofluoric–nitric solution yielded partial removal of the coating and localized attack of the underlying coating layers. The SEM results provide evidence that the etching of the silicon carbide layer is strongly influenced by its microstructure.