A method for making a semiconductor device having a first active region and a second active region includes providing first and second isolation structures defining the first active region on a substrate. The first active region uses a first operational voltage, and the second active region uses a second operational voltage that is different from the first voltage. A nitride layer overlying the first and second active regions is formed. An oxide layer overlying the nitride layer is formed. A first portion of the oxide layer overlying the first active region is removed to expose a first portion of the nitride layer. The exposed first portion of the nitride layer is removed using a wet etch method while leaving a second portion of the nitride layer that is overlying the second active region intact. Thereafter, a first gate oxide having a first thickness is formed on the first active region, the first gate oxide having a first edge facing the first isolation structure and a second edge facing the second isolation structure. The first edge is separated from the first isolation structure by a first distance. The second edge is separated from the second isolation structure by a second distance. Thereafter, a second gate oxide having a second thickness is formed on the second active region, the second thickness being different than the first thickness.