embodiments will be explained below with reference to the accompanying drawing . in a semiconductor device comprising an active element such as a mosfet , the current drivability improves when a film having tensile stress and a film having compression stress are respectively used in a transistor ( nmos ) in which electrons are carriers and a transistor ( pmos ) in which holes are carriers , as an insulating film covering source / drain regions and gate electrodes . the embodiments avoid the above - mentioned problems arising when forming different insulating films in nmos and pmos transistors in order to improve the current drivability of both the nmos and pmos transistors . fig1 to 10 are sectional views showing semiconductor device fabrication steps according to the first embodiment . the semiconductor device fabrication steps according to the first embodiment will be explained below with reference to fig1 to 10 . first , as shown in fig1 , an element isolation region 102 is formed in an si substrate ( bulk si substrate , sige substrate , or soi substrate ) by burying an insulating film in a trench about 300 nm deep , and an impurity serving as a well and channel is doped . after that , a gate insulating film 103 about 1 nm thick is deposited on the si substrate 101 , and a gate electrode film 104 about 100 nm thick is deposited on the entire surface . then , as shown in fig2 , the gate insulating film 103 is used as a stopper to process the gate electrode film 104 by lithography and dry etching , and an impurity serving as source / drain extensions is doped by ion implantation . in addition , to ensure the transistor characteristics and reliability , sidewall spacers are formed to separate a source and drain by about 30 nm . to avoid etching damage from entering the si substrate 101 during this sidewall spacer processing , as shown in fig3 , it is possible to form thin l - shaped first sio 2 films 105 on the gate electrode film 104 , deposit first sin films 106 whose film thickness is adjusted to obtain a desired sidewall width , process the first sin films 106 by using the first sio 2 films 105 as stoppers , and remove the remaining first sio 2 films 105 . after the sidewall spacers are processed , as shown in fig4 , an impurity serving as a source and drain are doped and activated , and a metal 107 such as ti , co , or ni is deposited and alloyed in order to decrease the interconnection resistance of source / drain regions and gate electrodes . after this alloying , a barrier film serving as an etching stopper in later contact formation is deposited . when a film having tensile stress and a film having compression stress are respectively used as the barrier films in a transistor ( nmos ) in which electrons are carriers and a transistor ( pmos ) in which holes are carriers , the current drivability of both transistors can increase . in this state , as shown in fig5 , the first sin films 106 processed as sidewall spacers are entirely or partially removed by wet or dry etching . after that , as shown in fig6 , a second sin film 108 having tensile stress is deposited to have a film thickness that does not close a narrow spacing between the gate electrodes ( letting w be this film thickness , 2 ×( w + thickness x of stopper film [ sio 2 film 105 ])& lt ; space y between gate electrodes [ gc ]), and a second sio 2 film 109 about 20 nm thick is deposited . subsequently , as shown in fig7 , a first resist 110 is deposited and patterned to expose only the pmos region by lithography . after the pmos region is exposed by lithography , the first resist 110 is used as a mask to remove the second sio 2 film 109 . in addition , as shown in fig8 , after the first resist 110 is removed , the second sin film 108 is partially or entirely removed while maintaining the second sio 2 film 109 in the nmos region and the first sio 2 films 105 as stoppers in the pmos region . as shown in fig9 , after a third sin film 111 having compression stress is formed , a second resist 112 is deposited and patterned to expose only the nmos region by lithography , and the third sin film 111 on the nmos is removed by using the second sio 2 film 109 as a stopper . after that , as shown in fig1 , the second resist 112 is removed , a third sio 2 film 113 is deposited and planarized by cmp , and a semiconductor device is completed by forming contact holes , an interlayer dielectric film 117 , and a metal interconnection 118 . note that each of the second sin film 108 having tensile stress and the third sin film 111 having compression stress is made of a silicon oxide film , silicon nitride film , silicon oxynitride film , hafnium oxide film , aluminum oxide film , aluminum nitride film , tantalum oxide film , or titanium oxide film . when the film thickness is 10 to 200 nm , the film has sufficient stress to increase the driving current of the transistor . fig1 and 12 are sectional views showing semiconductor device fabrication steps according to the second embodiment . the semiconductor device fabrication steps of the second embodiment will be explained below with reference to fig1 and 12 . first , steps up to fig9 are performed in the same manner as in the first embodiment . that is , an alloy layer 107 is formed on source / drain regions and gate electrodes , first sin films 106 processed as sidewall spacers are removed , a second sin film 108 and second sio 2 film 109 are deposited , the second sin film 108 and second sio 2 film 109 in a pmos region are removed by lithography and dry etching , a third sin film 111 and second resist 112 are deposited , and the third sin film iii deposited in an nmos region is removed by using the second resist 112 . in addition , as shown in fig1 , the second sio 2 film 109 is removed by using the second resist 112 as a mask and the second sin film 108 as a stopper . after that , as shown in fig1 , the second resist 112 is removed , a third sio 2 film 113 is deposited and planarized by cmp , and a semiconductor device is completed by forming contact holes , an interlayer dielectric film 117 , and a metal interconnection 118 . fig1 to 18 are sectional views showing semiconductor device fabrication steps according to the third embodiment . the semiconductor device fabrication steps of the third embodiment will be explained below with reference to fig1 to 18 . first , the steps shown in fig1 to 3 are performed to form an alloy layer on source / drain regions and gate electrodes as shown in fig1 . in this state , as shown in fig1 , first sin films 106 processed as sidewall spacers are removed by wet or dry etching . after that , as shown in fig1 , a second sin film 108 having tensile stress is deposited to have a film thickness that does not close a narrow spacing between the gate electrodes , and a second sio 2 film 109 about 20 nm is deposited . subsequently , as shown in fig1 , a first resist 110 is deposited and patterned to expose only a pmos region by lithography . as in the first embodiment , after the pmos region is exposed by lithography , the second sio 2 film 109 is removed by using the first resist 110 as a mask . furthermore , as shown in fig1 , after the first resist 110 is removed , the second sin film 108 in the pmos region is partially removed and processed into sidewall spacers of the gate electrodes while maintaining the second sio 2 film 109 in an nmos region and first sio 2 films 105 as stoppers in the pmos region . after that , as shown in fig1 , a third sin film 111 having compression stress is formed and processed . finally , a third sio 2 film 113 is deposited and planarized by cmp , and a semiconductor device is completed by forming contact holes , an interlayer dielectric film 117 , and a metal interconnection 118 . in the first to third embodiments described above , partially or entirely removing the sidewall spacers make it possible to avoid the insulating film covering the alloy layer formed on the source / drain regions and gate electrodes from closing the narrow spacing between the gate electrodes while maintaining the film thickness of the insulating film . also , the insulating film can be readily removed because it is formed so as not to close the narrow spacing between the gate electrodes . this makes the formation of nmos and pmos transistors having improved current drivability feasible . accordingly , the initially deposited insulating film can be removed without causing etching damage to extension portions . this facilitates the formation of different insulating films having different stresses in the nmos and pmos transistors . furthermore , since the insulating film having stress is formed close to the channel portion of the transistor , the stress efficiently acts on the transistor , so the current drivability of the transistor can further improve . accordingly , the stress can be increased not only by partially or entirely removing the sidewall , spacers , but also by preventing the insulating film from closing the narrow spacing between the gate electrodes . the embodiments can provide a semiconductor device capable of applying sufficient stress to the channel portion of a transistor , and a method of fabricating the same . additional advantages and modifications will readily occur to those skilled in the art . therefore , the invention in its broader aspects is not limited to the specific details and representative embodiments shown and described herein . accordingly , various modifications may be made without departing from the spirit or scope of the general inventive concept as defined by the appended claims and their equivalents .