Abstract: A method for forming a double spacer structure comprising the steps of first providing a semiconductor substrate that has a first gate and a second gate already formed thereon, wherein the gate length of the second gate is greater than the gate length of the first gate. Then, a first insulating layer is formed over the substrate and the gates. Next, a photoresist layer is formed over the first insulating layer above the second gate while exposing the first insulating layer above the first gate. Subsequently, a first etching operation is performed to establish a first spacer structure along the sidewalls of the first gate, and then the photoresist layer is removed leaving the first insulating layer over the second gate. Thereafter, a second insulating layer is formed over the substrate, the first gate and the first insulating layer, and then a second etching operation is performed to establish a second spacer structure along the sidewalls of the second gate.