The present invention discloses a semiconductor device, comprising a first MOSFET; a second MOSFET; a first stress liner covering the first MOSFET and having a first stress; a second stress liner covering the second MOSFET and having a second stress; wherein the second stress liner and/or the first stress liner comprise(s) a metal oxide. In accordance with the high-stress CMOS and method of manufacturing the same of the present invention, a stress layer comprising a metal oxide is formed selectively on PMOS and NMOS respectively by using a CMOS compatible process, whereby carrier mobility of the channel region is effectively enhanced and the performance of the device is improved.