A fabrication process and an integrated MOS device having multi-crystal silicon resisters are described. The process includes depositing a multi-crystal silicon layer on top of a single-crystal silicon body; forming silicon oxide regions on top of the multi-crystal silicon layer in zones where resistors are to be produced; depositing a metal silicide layer on top of and in contact with the multi-crystal silicon layer so as to form a double conductive layer; and shaping the conductive layer to form gate regions, of MOS transistors. During etching of the double conductive layer, the metal silicide layer on top of the silicon oxide regions is removed and the silicon oxide regions form masking regions for the multi-crystal silicon underneath, so as to form resistive regions having a greater resistivity than the gate regions.