Abstract: A method of forming field oxide during the manufacture of a semiconductor device comprises the steps of providing a semiconductor wafer having a plurality of recesses or trenches therein. A layer of texturized polycrystalline silicon is formed within the recesses, which is subsequently oxidized to form field oxide. The instant method reduces stress imparted to the die as the texturized polycrystalline silicon has voids or holes which absorb the expanding volume as the silicon is oxidized to form field oxide.