The present invention relates to a semiconductor device and a method of forming the same, the semiconductor device includes a substrate, a gate structure, an insulating stacked structure and a first conductive layer. The gate structure is disposed on the substrate, and the insulating stacked structure covers the gate structure and the substrate to define a first opening therein to expose a portion of the gate structure and a portion of the substrate. The first conductive layer covers surfaces of the first opening to directly contact the portion of the substrate and the portion of the gate structure, with the first conductive layer including two outer extension wings on a top surface of the insulating stacked structure.