Abstract: Low-resistance gate transistor and method for fabricating the same, in which a metal sidewall is formed at sides of a gate poly-silicon layer to reduce the resistance and the height of a gate, thereby improving the characteristics of a semiconductor device, the low-resistance gate transistor of the present invention including a gate oxide film formed on a semiconductor substrate; a gate formed on the gate oxide film; a first gate sidewall having a vertical pattern in contact with a side of the gate at both sides of the gate and a horizontal pattern formed on the gate oxide film extended from the vertical pattern; second gate sidewalls formed of a material having a resistivity lower than the gate, each having one side in contact with the vertical pattern of the first gate sidewall and a bottom in contact with the horizontal pattern of the first gate sidewall with a round surface; an insulating layer formed on an entire surface including the gate and the first and second gate sidewalls; and, source/drain region