A method of forming a T-shaped isolation layer, a method of forming an elevated salicide source/drain region using the same, and a semiconductor device having the T-shaped isolation layer are provided. In the method of forming the T-shaped isolation layer, an isolation layer having a narrow trench region in the lower portion thereof and a wide trench region in the upper portion thereof is formed on a semiconductor substrate. Also, in the method of forming the elevated salicide source/drain region, the method of forming the T-shaped isolation layer is used. In particular, conductive impurities can also be implanted into the lower portion of the wide trench region which constitutes the head of the T-shaped isolation layer and is extended to both sides from the upper end of the narrow trench region by controlling the depth of the wide trench region in an ion implantation step for forming the source/drain region.