The invention concerns a method for forming, in a substrate ( 1 ) having a first type of conductivity, a MOS transistor, comprising the following steps: a) forming on the substrate an insulated gate ( 3 ); b) implanting a doping agent having a second type of conductivity; c) forming on the edges of the gate silicon nitride spacers; d) simultaneously oxidising the apparent surfaces of the substrate, the gate and the spacers; and e) drain and source implantation.
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