A replacement of high-k process was implemented on an independent double gate FinFET, following the ordinary gate-first process with minor modifications. The present scheme involves neither exotic materials nor unprecedented processing. After the source/drain process, the sacrificial gate oxide was selectively substituted with amorphous Ta2O5 via conformal plasma enhanced atomic layer deposition. The present gate-first gate-dielectric-last scheme combines the advantages of the process and design simplicity of the gate-first approach and the control of the effective gate workfunction and the interfacial oxide of the gate-dielectric-last approach. Electrical characterization data and cross-sectional images are provided as evidence of the concept.