It is difficult to meet all the different material and economical requirements posed to a MEMS structural layer that can be integrated with the electronics on the same substrate using a single layer process. Therefore a multilayer process, which uses a combination of a CVD crystallization layer and a high-growth rate PECVD bulk layer was developed. High-quality films with excellent electrical and mechanical properties can be obtained at low temperature (<= 450 degrees C) and high deposition rates (similar to 100 nm/min). Fine-tuning of the stress gradient is accomplished by the use of atop stress compensation layer, whose optimal thickness was estimated from an evaluation of the stress gradient profile over thickness. These layers have been used for processing a 10 mu m thick poly-SiGe gyroscope on top of a standard 0.35 mu m CMOS process.