A method of forming a gate of a semiconductor device includes providing a semiconductor substrate over which a first conductive layer, a dielectric layer and a second conductive layer are formed. The second conductive layer is patterned to expose a part of the dielectric layer. A first protection layer is formed on sidewalls of the second conductive layer. A first etch process is performed to remove the exposed dielectric layer and to expose a part of the first conductive layer. A second protection layer is formed on sidewalls of the second conductive layer. A second etch process is performedto remove the exposed first conductive layer.