Method of Etching Oxide Layer and Nitride Layer

An exemplary method of patterning oxide layer and removing residual nitride includes steps of forming a first oxide layer, a nitride layer, a second oxide layer and a complex hard mask on a substrate in turn. The first oxide layer covers an insulating structure. The second oxide layer, the complex hard mask and the nitride layer are etched by utilizing a patterned photoresist as an etching mask, so as to expose the first oxide layer. In addition, the part of the nitride layer covering the insulating structure can be further removed. Accordingly, the present invention can effectively control layout patterns of material layers and doped regions and thereby can improve the performance of a narrow width device.