A method of forming an improved static random access memory (SRAM) interconnect structure is provided. The method includes forming a sidewall spacer around a periphery of a patterned poly-silicon layer formed over a silicon layer of a semiconductor substrate; removing the patterned poly-silicon layer for exposing a portion of a cap layer; etching the exposed portion of the cap layer for revealing a portion of the silicon layer; etching the portion of the silicon layer, in which a portion of said silicon layer connects at least a portion of pull-down device of said SRAM to at least a portion of pull-up device of said SRAM; forming a gate oxide; and forming a gate conductor over the gate oxide. An interconnect structure is also provided.