Abstract: A method of forming spacers with different widths on a semiconductor substrate, includes the steps of disposing a first spacer layer over the substrate, defining the first spacer layer into a plurality of spacers of a first width, and disposing a second spacer layer selectively over the first spacer layer of a number of the spacers preselected for the second spacer layer, the predetermined number of the spacers with the second spacer layer each having a second width which is different from the first width.