Method for controlling spacer oxide loss

The formation of gate spacers on the sides of a gate structure on a semiconductor substrate is provided. In one embodiment, a gate structure is formed on a gate insulator layer of the semiconductor substrate. A liner layer is formed over the exposed surfaces of the substrate, the gate insulator layer, and the gate structure. A layer of gate spacer material is formed over the liner layer. Thereafter, gate spacers are formed from the layer of gate spacer material. A protection layer is formed over portions of the liner layer, gate structure, and the gate spacers. The protection layer is etched back. A first wet etch procedure is performed to remove exposed portions of the liner layer. The protection layer is removed and a second wet etch procedure is performed to remove substantially a top portion and a bottom portion of the liner layer.