A method for forming an L-shaped spacer using a sacrificial organic top coating. A semiconductor structure is provided having a gate structure thereon. A liner oxide layer is formed on the gate structure. A dielectric spacer layer is formed on the liner oxide layer. In the preferred embodiment, the dielectric spacer layer comprises a silicon nitride layer or a silicon oxynitride layer. A sacrificial organic layer is formed on the dielectric spacer layer. The sacrificial organic layer and the dielectric spacer layer are anisotropically etched to form spacers comprising a triangle-shaped sacrificial organic structure and an L-shaped dielectric spacer. The triangle-shaped sacrificial organic structure is removed leaving an L-shaped dielectric spacer.