A comprehensive theory of the spin coating technique has been reviewed and the basic principles and parameters controlling the process are clearly highlighted, which include spin speed, spin time, acceleration and fume exhaust. The process generally involves four stages: a dispense stage, substrate acceleration stage, a stage of substrate spinning at a constant rate and fluid viscous forces dominate fluid thinning behaviour and a stage of substrate spinning at a constant rate and solvent evaporation dominates the coating thinning behaviour. The study also considered some common thin film defects associated with this technique, which include comet, striation, chucks marks environmental sensitivity and edge effect and possible remedies.