Abstract: A MOSFET is disclosed that comprises a channel between a source extension and a drain extension, a dielectric layer over the channel, a gate spacer structure formed on a peripheral portion of the dielectric layer, and a gate formed on a non-peripheral portion of the dielectric layer, with at least a lower portion of the gate surrounded by and in contact with an internal surface of the gate spacer structure, and the gate is substantially aligned at its bottom with the channel. One method of forming the MOSFET comprises forming the dielectric layer, the gate spacer structure and the gate contact inside a cavity that has been formed by removing a sacrificial gate and spacer structure.