Abstract: The present invention provides a method for manufacturing a semiconductor device without the use of an anti-reflective coating. In one embodiment, electrical devices are formed on a semiconductor substrate. A material with a low dielectric constant such as an oxide is then deposited. The low dielectric layer is then covered with photoresist and photolithographically processed and subsequently developed. The low dielectric layer is then etched using the pattern formed on the photoresist and the photoresist is later removed. Because this process works in any similar circumstances, good examples of its application are the formation of both contacts and local interconnects.