A memory device and a method for forming the same are provided. The method includes forming a plurality of gate structures on a substrate, forming a first spacer on opposite sides of the gate structures, filling a dielectric layer between adjacent first spacers, forming a metal silicide layer on the gate structures, conformally forming a spacer material layer over the metal silicide layer, the first spacer layer and the dielectric layer, and performing an etch back process on the spacer material layer to form a second spacer on opposite sides of the metal silicide layer.