A model is presented for the description of thin films prepared from solution by spinning. Using only the centrifugal force, linear shear forces, and uniform evaporation of the solvent, the thickness of the film and the time of drying can be calculated as functions of the various processing parameters. The model is compared with experimental results obtained on positive photoresists and excellent agreement is obtained. When adequate care are is taken, the liquid forms a level surface during spinning, and the film thickness becomes uniform and independent of the size of the substrate. The film thicknesshshows the following dependence on spin speedf, initial viscosity &ngr;0, and evaporation ratee:h∝f−2/3&ngr;o1/3e1/3, andeis proportional tof1/2.