A slit recess channel gate is provided. The slit recess channel gate includes a substrate, a gate dielectric layer, a first conductive layer and a second conductive layer. The substrate has a first trench. The gate dielectric layer is disposed on a surface of the first trench and the first conductive layer is embedded in the first trench. The second conductive layer is disposed on the first conductive layer and aligned with the first conductive layer above the main surface, wherein a bottom surface area of the second conductive layer is substantially smaller than a top surface area of the second conductive layer.