A method for fabricating a novel plug structure for low resistance ohmic stacked contacts and at the same time forming metal contacts to devices on a SRAM cell was achieved. The method involved forming electrically conductive plugs in the stacked contact openings to form ohmic connections between a P+ doped polysilicon layer and a N+ doped polysilicon layer and thereby increasing the on current (Ion) of the SRAM cell. The electrical conductive plugs are also simultaneously formed in metal contact openings to devices areas elsewhere on the substrate. The process for the plug structure also reduces the mask set by one masking level over the prior art process.