a new method is provided for the creation of spacers for the cmos gate electrode . a layer of a spacer material is deposited over the gate structure ; a layer of photoresist is deposited over the layer of spacer material . the layer of photoresist of the invention is partially stripped removing the photoresist from above the gate structure and providing a thinner layer of photoresist over the surrounding layer of spacer material . the layer of spacer material is partially etched whereby the layer of photoresist serves as a partial etch stop layer . the remainder of the photoresist is removed , the spacer material is further etched using a dry etch whereby a thin layer of spacer material remains deposited over the surface of the substrate . as a final step the thin layer of spacer material is removed from the surface of the substrate using a wet etch .