A new model for photoresist-polymer dissolution in aqueous base is presented combining the critical ionization model [P. C. Tsiartas et al.: Macromolecules 30 (1992) 4656] and the percolation model [A. Reiser et al.: Angew. Chem., Int. Ed. 35 (1996) 2428]. The dependence of dissolution rate on molecular weight and hydrophilic fraction of the polymer has been studied using the new model, as well as the “gel” layer thickness formed during dissolution. The new model predicts available experimental data, and can be a basis for line-edge roughness predictions.