A reliable process has been developed for the fabrication of multilevel single‐electron tunneling (SET) devices. Using this process, we have fabricated SET devices with Au‐SiO‐Al and Al‐AlOx‐SiO‐Al overlap capacitors. The SET transistors exhibit voltage gain and, despite the complex device structure, have a low charge noise (7×10−5e/√Hz). Moreover, the use of overlap capacitors in SET devices results in a reduction of cross capacitances down to 8%.