Fabricating FEOL metal gate resistor structures and the resulting device are disclosed. Embodiments include providing a Si layer-insulator layer-Si substrate stack; forming STI regions at first through fourth sides of a rectangular active-area of the Si layer, the first side opposing the third, the STI extending into the substrate; recessing the STI below the insulator upper surface; undercutting the active-area, forming channels in the insulator along and under perimeter edges of the active-area; conformally forming a high-k dielectric on all exposed surfaces; forming metal on the high-k dielectric and filling the channels; removing the metal except for the filled channels and a portion over each of the STI at the first and third sides and overlapping the active-area; and forming low-k spacers on exposed opposing sidewalls of the metal portions and exposed vertical surfaces of the high-k dielectric on edges of the active-area and the filled channels.