In failure analysis of wafer fabrication, currently, three different types of chemical methods including 6:6:1 (Acetic Acid/HNO3/HF), NaOH and Choline are used in removing polysilicon (poly) layer and exposing the gate/tunnel oxide underneath. However, usage is limited due to their disadvantages. For example, 6:6:1 is a relatively fast etchant, but it is difficult to control the etch time and keep the oxide layer intact. Also, while using NaOH to remove poly and expose the silicon oxide, the solution needs to be heated. It is also difficult to etch a poly layer with a WSix or a CoSix silicide using NaOH. In this paper, we will discuss these 3 etchants in terms of their advantages and disadvantages. We will then introduce a new poly etchant, called HB91. HB91 is useful for removing poly to expose the gate/tunnel oxide for identification of related defects. HB91 is actually a mixture of two chemicals namely nitric acid (HNO3) and buffer oxide etchant (BOE) in a 9:1 ratio. The experimental results show that it is highly selective in poly removal with respect to the gate/tunnel oxide and is a suitable poly etchant especially for removing polysilicon with/without WSix and CoSix in the large capacitor structure. Application results of this poly etchant (HB91) will be presented.