An improved method for forming shallow trench isolation structure is described. The present method comprises the steps of providing a pad oxide layer and a mask layer on a semiconductor substrate and forming a trench structure therein. Next, a liner oxide layer is formed on the surface of the trench structure in the semiconductor substrate and is extensively formed on the side surface of the mask layer exposed therein and the top surface of the mask layer by wet oxidation. A dielectric material is deposited on the liner oxide layer and fills the trench structure. The dielectric material layer is planarized. The mask layer and the pad oxide layer are then removed to form the isolation structures. The method for forming the shallow trench structures on a semiconductor structure in accordance with the present invention can eliminate the kink effect that occurs in the conventional method.