Method of Fabricating Semiconductor Device Isolation Structure

A semiconductor device including reentrant isolation structures and a method for making such a device. A preferred embodiment comprises a substrate of semiconductor material forming at least one isolation structure having a reentrant profile and isolating one or more adjacent operational components. The reentrant profile of the at least one isolation structure is formed of substrate material and is created by ion implantation, preferably using oxygen ions applied at a number of different angles and energy levels. In another embodiment the present invention is a method of forming an isolation structure for a semiconductor device performing at least one oxygen ion implantation.