Abstract: A method for forming a semiconductor integrated circuit device, e.g., MOS, CMOS. The method includes providing a semiconductor substrate, e.g., silicon substrate, silicon on insulator. The method includes forming a dielectric layer (e.g., silicon dioxide, silicon nitride, silicon oxynitride) overlying the semiconductor substrate. The method also includes forming a gate layer (e.g., polysilicon) overlying the dielectric layer. The method patterns the gate layer to form a gate structure including edges. The method includes forming a dielectric layer overlying the gate structure to protect the gate structure including the edges. In a specific embodiment, sidewall spacers are formed using portions of the dielectric layer. The method etches a source region and a drain region adjacent to the gate structure using the dielectric layer as a protective layer.