Abstract: A method for forming twin-tub wells in a semiconductor substrate is disclosed. The present invention includes forming a first silicon oxide layer on the substrate. A silicon nitride layer is patterned on a portion of the first silicon oxide layer by a photoresist mask. First-type ions are implanted over the substrate not covered by the silicon nitride layer. Next, a second silicon oxide layer formed by a liquid phase deposition method is deposited on a portion of the first silicon oxide layer not covered by the silicon nitride layer. After the silicon nitride layer is removed, second-type ions are implanted over the substrate not covered by the second silicon oxide layer. Finally, the substrate is drived-in such that a first-type well and a second-type well are formed under the first silicon oxide layer.