Abstract: Using a process constructed in accordance with the teachings of this invention, a double recess, N+ ledge field effect transistor may be formed using a single masking step. Two layers of photoresist of differing types are formed on the surface of an N+ epitaxial layer. On the surface of these photoresist layers a layer of material which may be etched by reactive ion etching with freon but will not etch by reactive ion etching with oxygen is formed. A gate pattern is etched into this surface layer of material and the photoresist layers are selectively undercut to provide a pattern to etch the gate recess and the wide recess. A gate contact is then formed by perpendicular evaporation through the gate pattern in the surface layer of material. Thus the invention provides a process for forming a self-aligned double recess transistor using a single mask to form the gate, the wide recess and the gate recess, and another mask to form the source and drain contacts.