Cryogenic silicon etching in inductively coupled SF6∕O2 plasma has been studied, especially the behavior of mask materials. Suitability of eight different mask materials for cryogenic silicon deep reactive ion etching has been investigated. Three of the five photoresists suffered from cracking during cryogenic etching. We clarified the stages of the etching process and identified two mechanisms behind the cracking: thermal expansion mismatch and mechanical deformation from wafer clamping and backside helium pressure. Also thickness of the photoresist plays a role in cracking, but, contrary to common conception that all thick resists suffer from cracking in cryogenic etching, we found that SU-8 negative resist did not crack, even for very thick layers. This is explained to be due to its high cross-linking density. All three hard mask materials had high selectivities and were free of cracking problems. However, aluminum mask resulted in poor surface quality, while thermally grown SiO2 and amorphous Al2O3 deposited by atomic layer deposition showed smooth surfaces and sidewalls. Silicon dioxide had selectivity of 150:1, while Al2O3 selectivity was 66 000:1. This extreme selectivity of Al2O3 mask, combined with good surface quality, is shown to be highly beneficial in both shallow and through-wafer etching.