The present invention disclosed a recessed gate transistor with buried fins. The recessed gate transistor with buried fins is disposed in an active region on a semiconductor substrate. Two isolation regions disposed in the semiconductor substrate, and sandwich the active region. A gate structure is disposed in the semiconductor substrate, wherein the gate structure includes: an upper part and a lower part. The upper part is disposed in the active region and a lower part having a front fin disposed in one of the two isolation regions, at least one middle fin disposed in the active region, and a last fin disposed in the other one of the two isolation regions, wherein the front fin are both elliptic cylindrical.