A method of etching and tilling deep trenches is disclosed, which includes: forming an ONO(oxide-nitride-oxide) sandwich layer on a semiconductor substrate; forming deep trenches by using top oxide of the sandwich layer as a stop layer; removing the top oxide and middle SiN of the sandwich layer; tilling the deep trenches with epitaxial film or polysilicon film; polishing the wafer to get a planarized surface by stopping at the surface of the bottom oxide layer; removing the bottom oxide layer.