A silicided gate for CMOS transistors and a method of manufacture is provided. A gate electrode is formed on a substrate. A first dielectric layer is formed over the gate electrode and the substrate, and a second dielectric layer is formed over the first dielectric layer. The second dielectric layer is etched to form spacers adjacent the gate electrode. A treatment is performed on the first dielectric layer over the gate electrode, wherein the treatment increases the effective etch rate of the first dielectric layer as compared to untreated portions of the first dielectric layer. An etching procedure is then performed to expose the surface of the gate electrode, the etching procedure recessing the liner along sidewalls of the gate electrode. Thereafter, a silicide procedure is performed to silicide at least a portion of the gate electrode.