The formation of a faceted step surface on low off-axis angle seed substrates is described in terms Of Mullins theory of thermal etching. The developed analytical model takes into account the influence of in situ preparation conditions of a 6H-SiC seeding surface (off-axis angle, etching temperature. argon partial pressure and etching surface polarity) on the step height and the amount of residual carbon formed It the seeding surface after the treatment. The estimations performed are consistent with the experimental data reported in Pelissier et al. (Mater. Sci. Forum 338-342 (2000) 47). (C) 2004 Elsevier B.V. All rights reserved.