Abstract: A method and structure are provided for an IGFET which has a replaceable gate electrode fabrication and dual polished fabrication technique to simultaneously form source, drain and gate regions. The IGFET provides a raised metal layer between the source/drain areas and subsequent metallization layers. The IGFET provides a second gate material formed from a refractory metal which creates a gate junction with low contact resistivity. The refractory metal gate and the metal layer are formed over the source and drain regions in the same process step. The metal layer and replaceable gate are scalable. Also, by first having a first gate material, which is subsequently removed, the fabrication process can continue to utilize self-aligned processing. An information handling system which incorporates the above method and structure is similarly provided.