Abstract: A dual gate device having independently adjusted voltage thresholds with improved performance and reliability and method for forming the same, the method including providing a semiconductor substrate comprising a first gate structure on a first gate dielectric layer overlying a high voltage threshold (HVT) portion of the semiconductor substrate; then forming first sidewall spacers adjacent either side of the first gate structure; then forming a low voltage threshold (LVT) portion of the semiconductor substrate; then forming a second gate dielectric layer on the LVT portion; and, then forming a second gate structure on the second gate dielectric layer.