A method of forming a trench gate MOSFET is provided. An epitaxial layer is formed on a substrate. A trench is formed in the epitaxial layer. A first insulating layer is conformally formed on surfaces of the epitaxial layer and the trench. A first conductive layer is formed at the bottom of the trench. A portion of the first insulating layer is removed to form a second insulating layer exposing an upper portion of the first conductive layer. An oxidation process is performed to oxidize the first conductive layer to a third insulating layer, wherein a fourth insulating layer is simultaneously formed on the surface of the epitaxial layer and on the sidewall of the trench. A second conductive layer is formed in the trench. Two body layers are formed in the epitaxial layer beside the trench. Two doped regions are formed in the body layers respectively beside the trench.