Provided is a method of forming a trench gate MOSFET. A hard mask layer is formed on a substrate. The substrate is partially removed by using the hard mask layer as a mask, so as to form a trench in the substrate. A first insulating layer and a first conductive layer are formed in the lower portion of the trench. A sacrificial layer is formed on the side surface of the upper portion of the trench, and the sacrificial layer is connected to the hard mask layer. An interlayer insulating layer is formed on the first conductive layer by a thermal oxidation process when the sacrificial layer and the hard mask layer are present. A second insulating layer and a second conductive layer are formed in the upper portion of the trench. A trench gate MOSFET is further provided.