Abstract: An effective bi-layer photoresist structure comprising a bottom planarization layer or PMGI and a top photoresist imaging layer which eliminates an intermixing layer between the top photoresist imaging layer and the bottom planarization layer, and provides a desired undercut profile between the two layers to insure efficient lift-off for gate fabrication, said undercut profile formed due to the solubility effect of a solvent soak on the two layers.