Abstract: A planarization method utilizing three resist layers is disclosed. In a substrate where the surface geometry contains trenches or steps of constant height separated by varying distances, after a CVD oxidation layer is formed, a first resist layer (plugs) is formed in wide trenches. A second resist layer is formed on the substrate to provide a gross global planarization of the substrate, which is etched back until all of the resist is removed from the active areas. A third resist layer is then formed on the substrate to provide a near planar surface. All of the resist and CVD oxide is removed from the active areas.