Abstract: A transistor includes a gate insulating layer over a semiconductor substrate; a first insulating layer on both sides of the gate insulating layer; first spacers over the first insulating layer and being spaced apart from each other; and a gate conductive plug between the first spacers. A method for manufacturing a transistor includes sequentially depositing a first insulating layer and a second insulating layer over a semiconductor substrate; etching the second insulating layer; implanting impurity ions; depositing and etching a layer of spacer material to form first spacers; removing a first portion of the first insulating layer between the first spacers; depositing a gate insulating layer the place of the first portion of the first insulating layer; forming a gate conductive plug on the gate insulating layer; forming second spacers on sidewalls of the gate conductive plug; and forming a silicide on an upper surface of the gate conductive plug.