Abstract: A semiconductor wafer has a silicon substrate, at least one active area, a shallow trench isolation positioned on the silicon substrate surrounding the active area, and a first oxide layer positioned on the substrate surface within the active area. A first conductive layer is formed in a predetermined area within the active area, then the LDD of the MOS transistor is formed in the silicon substrate that is not covered by the first conductive layer. A second oxide layer, approximately flush with the top of the first conductive layer, is formed on the surface of the semiconductor wafer, and a second conductive layer is formed on the surface of the second oxide layer. Portions of the second conductive layer and the second oxide layer are removed to ensure that the residual second conductive layer and the first conductive layer form a T-shaped gate. Finally, the source and the drain of the MOS transistor are formed on the silicon substrate within the active area.