A semiconductor device has a P channel gate stack comprising a first metal type and a second metal type over the first metal type and an N channel gate stack comprising the second metal type in direct contact with the a gate dielectric. The N channel gate stack and a portion of the P channel gate stack are etched by a dry etch. The etch of P channel gate stack is completed with a wet etch. The wet etch is very selective to the gate dielectric and to the second metal type so that the N channel transistor is not adversely effected by completing the etch of the P channel gate stack.