An image reversal method is described that removes the etch resistance requirement from a resist. A high resolution resist pattern comprised of islands, lines, or trenches is formed with a large process window by exposing through one or more masks including phase edge masks and optionally with resolution enhancement techniques. A complementary material replacement (CMR) layer comprised of an organic polymer or material such as fluorosilicate glass which has a lower etch rate than the resist is coated over the resist pattern. CMR and resist layers are etched simultaneously to provide an image reversed pattern in the CMR layer which is etch transferred into a substrate. The method avoids edge roughness like bird's beak defects in the etched pattern and is useful for applications including forming contact holes in dielectric layers, forming polysilicon gates, and forming trenches in a damascene process. It is also valuable for direct write methods where an image reversal scheme is desired.