A method for fabricating a memory unit with T-shaped gate. A semiconductor substrate forming a dielectric layer, a first opening, and a second opening is provided in a CMOS process. A silicate glass spacer is formed on the sidewall of the first opening and is thermally oxidized to form a light doped area under the silicate glass spacer. The silicate glass spacer is removed. An insulating spacer is formed on the sidewall of the first opening. A first spacer is formed on a sidewall of the second opening. N-type conducting spacers are formed respectively on sidewalls of the insulating spacer and the first spacer. Gate dielectric layers are formed respectively in the first opening and the second opening. A P-type conducting layer fills with the first opening and the second opening, and a second spacer is formed on a sidewall of a conducting spacer of the second opening.