A semiconductor device has an NMOS portion and a PMOS portion. A first
stress layer overlies a first channel to provide a first stress type to
the channel and a first modified stress layer is formed from a portion of
the first stress layer overlying a second channel. A second stress layer
providing a second stress type overlies the first modified stress layer
and a second modified stress layer is formed from a portion of the second
stress layer overlying the first stress layer.