The exposed portions of the insulating material layer are anisotropically etched to provide a sidewall spacer adjacent a first sidewall of the second gate structure, and {HEAD ~ an insulating spacer block} formed overlying a portion of the second gate structure and adjacent {TAIL ~ a second sidewall} of the second gate structure 
The exposed portions of the insulating material layer are anisotropically etched to provide a sidewall spacer adjacent a first sidewall of the second gate structure , and { HEAD ~ an insulating spacer block } formed overlying a portion of the second gate structure and adjacent { TAIL ~ a second sidewall } of the second gate structure
OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH