In this work, epitaxial grown gadolinium oxide (Gd2O3) has been investigated as promising high-k gate dielectric for future CMOS generations. Fully functional metal gate MOS capacitors and MOS field effect transistors (MOSFETs) on p- and n-type silicon substrates with titanium nitride (TiN) gate electrode have been fabricated in a gentle gate-last process and are electrically characterized in detail.