Converting a high dielectric spacer to a low dielectric spacer

A method of converting dielectric constant of a spacer in a transistor comprising:

• removing a sacrificial gate to expose a high-κ dielectric spacer;
• oxidizing the high-κ dielectric spacer to form a low-κ dielectric spacer;
• removing a sacrificial gate dielectric to expose an underlying surface;
• depositing a high-κ gate dielectric on the exposed surface;
• and
• depositing a metal gate electrode atop the high-κ gate dielectric.