A circuit element comprising a semiconductor substrate. A well region of a first conductivity type is formed in a surface of the substrate. A dielectric film is formed on the substrate. A gate conductor of the first conductivity type is formed on the dielectric film over the well region of the substrate. The gate conductor is formed of a polycrystalline silicon film. The gate conductor has an impurity concentration substantially lower than a standard impurity concentration for the gate conductor of an MOS device. A polycrystalline silicon edge spacer is formed on each side of the gate conductor. A first pair of first conductivity type impurity diffusion regions are formed adjacent to the polycrystalline silicon edge spacers. The polycrystalline silicon film and edge spacers lie on a portion of the substrate between the first pair of first conductivity type impurity diffusion regions. The first pair of first conductivity type impurity diffusion regions have an impurity concentration substantially lower than the standard impurity concentration for the gate conductor of an MOS device. The gate conductor and the first pair of first conductivity type impurity diffusion regions may be formed by a single implantation step. Applications include ESD protection, analog applications, peripheral input/output circuitry, decoupling capacitors, and resistor ballasting.