We found that SOG which had been used in plarnarization of VLSI circuit fabrication at present could be used as a resist material for AFM lithography. In this experiment on the basis of previous studies, we improved the process flexibility by controlling the coating film thickness, etching time, etching selectively and proper applied voltage on the pattern size to apply for practical VLSI lithography process. We obtained pattern with the current of 5 nA at 60 V. The line width was 800 $AA$. With the developed flexibility of SOG as a resist material, AFM lithography will be a expedient technique in the next generation DRAM fabrication.