First, a semiconductor substrate having a first active region and a second active region is provided. The first active region includes a first transistor and the second active region includes a second transistor. A first etching stop layer, a stress layer, and a second etching stop layer are disposed on the first transistor, the second transistor and the isolation structure. A first etching process is performed by using a patterned photoresist disposed on the first active region as a mask to remove the second etching stop layer and a portion of the stress layer from the second active region. The patterned photoresist is removed, and a second etching process is performed by using the second etching stop layer of the first active region as a mask to remove the remaining stress layer and a portion of the first etching stop layer from the second active region.