A method comprising providing a substrate having an NMOS device adjacent a PMOS device and forming a first stress layer over the NMOS and PMOS devices, wherein the first stress layer comprises a first tensile-stress layer or a compression-stress layer. An etch stop layer is formed over the first stress layer, and portions of the first stress layer and the etch stop layer are removed from over the NMOS device, leaving the first stress layer and the etch stop layer over the PMOS device. A second tensile-stress layer is formed over the NMOS device and over the first stress layer and the etch stop layer, and portions of the second tensile-stress layer and the etch stop layer are removed from over the PMOS device, leaving the second tensile-stress layer over the NMOS device.