A stress liner for use within a semiconductor structure that includes a field effect device has a dielectric constant less than about 7 and a compressive stress greater than about 5 GPa. The stress liner may be formed of a carbon based material, preferably a tetrahedral amorphous carbon (ta-C) material including at least about 60 atomic percent carbon and no greater than C about 40 atomic percent hydrogen. The carbon based material may be either a dielectric material, or given appropriate additional dielectric isolation structures, a semiconductor material. In particular, a ta-C stress liner may be formed using a filtered cathodic vacuum arc (FCVA) physical vapor deposition (PVD) method.