Proton beam writing (PBW) is a direct write technique that employs a focused MeV proton beam which is scanned in a pre-determined pattern over a target material which is subsequently electrochemically etched or chemically developed. By changing the energy of the protons the range of the protons can be changed. The ultimate depth of the structure is determined by the range of the protons in the material and this allows structures to be formed to different depths. PBW has been successfully employed on etchable glasses, polymers and semiconductor materials such as silicon (Si) and gallium arsenide (GaAs). This study reports on PBW in p–type GaAs and compares experimental results with computer simulations using the Atlas© semiconductor device package from SILVACO. It has already been proven that hole transport is required for the electrochemical etching of GaAs using Tiron (4,5-dihydroxy-m-benzenedisulfonic acid, di-sodium salt). PBW in GaAs results in carrier removal in the irradiated regions and consequently minimal hole transport (in these regions) during electrochemical etching. As a result the irradiated regions are significantly more etch resistant than the non-irradiated regions. This allows high aspect ratio structures to be formed.