This paper presents a three-dimensional numerical simulation for thermal oxidation process. A new elasto-viscoplastic model for robust numerical oxidation simulation is proposed. The three-dimensional effects of oxidation process such as mask lifting effect and corner effects are analyzed. In nano-scale process, the oxidant diffusion is punched through to the other side of the mask. The mask is lifted so the thickness of oxide region is greatly enhanced. The compressive pressure during the oxidation is largest in the mask corner of the island structure. This is because the masked area near the corner is surrounded by an area larger than the others in the island structure. This stress induces the retardation of the oxide growth, especially at the masked corner in the island structure.