Abstract: Integrated circuit resistor elements ideally suited for load devices in static MOS RAM cells are made in second-level polycrystalline silicon by an ion implant step compatible with a self-aligned N-channel silicon-gate process. The cell size is reduced as the resistors can overly the first-level poly or MOS transistors. The second-level poly does not form transistor gates, so it is less critical, and an efficient layout provides a very small cell area.