Abstract: A method is disclosed for forming a spacer, wherein said formation is preferably performed in a single dry etch sequence in a single dry etch tool. In this single dry etch sequence subsequently polysilicon spacers are defined, used as an etch mask and removed. Said etch sequence comprises at least one dry etching step. In case said etch sequence comprises more than one dry etching step, then these etching steps are performed subsequently in the same etch tool without breaking vacuum in said etch tool. In an embodiment of the invention the capability of using a single dry etch sequence for the formation of nitride spacers, using polysilicon spacer masking and the in-situ removal of the remaining polysilicon spacers, is demonstrated.