This paper is concerned with the stress simulation of a LOCOS structure during not only oxidation but also the subsequent cooling down based on viscoelastic stress modeling. A viscoelastic model is successfully applied to the oxide, nitride and silicon substrate for a LOCOS structure. Thermal stress is also taken into account during the cooling down process. The viscoelastic deformation problem of all the three materials for the LOCOS structure are solved by a two-dimensional finite element method. It is the first time to show that the stress values after cooling down to room temperature are much higher than those right after oxidation. It is also shown that varying the cooling down rates results in the different stress values after cooling down.