A method and structure are provided with reduced gate wrap around to
advantageously control for threshold voltage and increase stability in
semiconductor devices. A spacer is provided aligned to field dielectric
layers to protect the dielectric layers during subsequent etch processes.
The spacer is then removed prior to subsequently forming a part of a gate
oxide layer and a gate conductor layer. Advantageously, the spacer
protects the corner area o the field dielectric and also allows for
enhanced thickness of the gate oxide near the corners.