According to the most preferred embodiments of the present invention, at least one of the two plates of a capacitor is formed in at least two different layers of an integrated circuit. The methods of the present invention uses "air bridges" or some other dielectric medium to isolate certain portions of the two capacitive plates of a capacitor where at least a portion of one of the capacitive plates passes over at least a portion of the other capacitive plate. The line widths, line separation and number of levels used in the topology of the capacitor will determine the overall capacitance value of a given structure.