A method for adjusting the trench depth of a substrate has the steps as follows. Forming a patterned covering layer on the substrate, wherein the patterned covering layer defines a wider spacing and a narrower spacing. Forming a wider buffering layer arranged in the wider spacing and a narrower buffering layer arranged in the narrower spacing. The thickness of the narrower buffering layer is thinner than the wider buffering layer. Implementing dry etching process to make the substrate corresponding to the wider and the narrower buffering layers form a plurality of trenches. When etching the wider and the narrower buffering layers, the narrower buffering layer is removed firstly, so that the substrate corresponding to the narrower buffering layer will be etched early than the substrate corresponding to the wider buffering layer.