during the etching of the silicon layer 8 this elimination is carried out by dry anisotropic etching with etching stopping by the silicon substrate this etching is carried out selectively with respect to the silicon using e g trifluoromethane or tetrafluoromethane this elimination of the oxide above the source and drain regions leads to a slight erosion of the spacers 24 and the field oxide a few nm which is not prejudicial to the subsequent operation of the transistors and to their subsequent production stages following an appropriate cleaning of the exposed silicon surfaces i e the source drain and gate regions of the transistor epitaxy is carried out of a conductive layer 28 in selective manner on the source and drain regions and on the gates 8a with respect to the field oxide 4 the spacers 24 and the lateral insulation 26 of the gates 8a the thickness of layer 28a is approximately 100 nm it is in particular constituted by silicon with a high defect density i e quasi amorphous or having micro crystallines so as to aid the formation of fine junctions during the subsequent implantation accompanied by a good control of the depth of the junctions the epitaxy of the silicon is obtained as a result of thermal decomposition of the sih 4 advantageously it is possible to partly or totally silicide the silicon layer 28 as shown in fig1 g a partial siliciding makes it possible to obtain a surface layer 29 which makes it possible to reduce.