A wafer comprising a low-k dielectric layer is refurbished for reuse. Initially, a removable layer is provided on the wafer. The low-k dielectric layer is formed over the removable layer. The overlying low-k dielectric layer is removed from the wafer by etching away the removable layer by at least partially immersing the wafer in an etching solution. Thereafter, another low-k dielectric layer can be formed over another removable layer.