In electron-beam (e-beam) grayscale lithography, a three-dimensional (3D) structure is transferred onto the resist or substrate. In either case, accurate control of the remaining resist depth and, accordingly, profile is critical for successful fabrication of the structure. Usually, the remaining resist depth control is guided by the empirically derived dose (or exposure)-depth relationship using a two-dimensional model. However, such an approach may require multiple calibrations and also lead to significant dimensional errors for nanoscale structures due to the depth-dependent variation of exposure and the nonlinearity between exposure and developing rate. In this study, a resist developing model is incorporated into e-beam dose control schemes in order to take the exposure variation and nonlinearity into account. Through computer simulation, it has been demonstrated that significant improvement in dimensional accuracy may be achieved by including the 3D resist developing model in the e-beam dose control for fabricating nanoscale 3D structures. (c) 2007 American Vacuum Society.