Dear Members, I am trying to find a cost of ownership "COO" model for LPCVD SiN Mask with SiO2 under-layer deposition. The mask will be used for KOH etching. On the web I found the following: "The total process cost of selective epitaxial growth (SEG) dielectric isolation process as compared to LOCOS" John C. Hughes and Gerold W. Neudeck, School of Electrical and Computer Engineering, Purdue University, West Lafayette, IN 47907-1285. 1997 IEEE/CPMT Int'l Electronics Manufacturing Technology Symposium. If I use just the information related to the SiN from the article, I get the following: Step Description Machine used Cost per wafer 1 Wafer Clean Wet Station $0.29 2 Oxidation Furnace $0.43 3 Nitridation Furnace $0.43 4 Resist Mask Noncritical stepper $2.27 5 RIE Oxide Dry Etcher $2.34 6 Resist Asher Asher $0.31 7 Wafer clean Wet Station $0.29 The total material cost is $6.36 per wafer for 500 wafer starts per day. Maintenance, operator wages, clean room costs, and equipment life double this cost. My questions are: 1 Is this model still accurate for processing? 2 How much have the costs increased in the past ten years? 3 How do these cost change with smaller volumes? Any help is greatly appreciated. Mac Daily