In this study, a simple wet etching technique is developed by employing aqueous solutions of acetic acid and ultrasonic irradiation for the fabrication of a high-quality plastic optical fiber (POF) sensor. The effects of acetic acid concentration and temperature and ultrasonic power on the etching rate and surface morphology of the etched POFs are investigated. The transmission spectrum and sensitivity of the etched POF sensors are evaluated using glucose solutions. We discovered that the POF sensors, which are fabricated using an aqueous solution of acetic acid with a concentration of 80 vol. % under an ultrasonic power of 130 W and temperature of 25°C, exhibit good light transmission and a high sensitivity of 9.10 [(RIU)(g/L)]-1 in the glucose solutions.