A method of fabricating an interconnect is described in which a conductive layer, an anti-reflection layer and a cover layer are sequentially formed on the substrate to form a conductive plug with its bottom situated in the anti-reflection layer. The cover layer and a portion of the anti-reflection layer and the conductive layer are remove to form an opening exposing the substrate and to define the conductive lining structures. A conformal polysilicon oxide layer is formed on the substrate and a first dielectric layer is also formed, filling the opening. A conformal isolation layer is then formed on the substrate, followed by forming a second dielectric layer covering the entire substrate. A planarization procedure is further conducted to expose the conductive plug.