Disclosed is a method for fabricating a transistor of a memory device capable of preventing voids from being created when forming a low-resistant gate electrode. The method includes the steps of forming an active area by etching a semiconductor substrate, forming a field oxide layer in the semiconductor substrate and forming a recess by etching the field oxide layer. A gate insulation layer is formed along an upper surface of the active area and an exposed portion of the active area. A gate electrode is formed on the field oxide layer such that the gate electrode extends across an upper portion of the active area while being overlapped with a channel area and the recess. The first conductive layer to be patterned has the same thickness, so the low-resistant gate electrode is easily fabricated without forming the voids.