A fabricating method of an insulator for replacing a gate structure in a substrate by the insulator. The fabricating method includes the step of providing a substrate including a first buried gate structure. The first buried structure includes a first trench embedded in the substrate and a first gate filling in the first trench. The first trench has a first depth. Then, the first gate of the first buried structure is removed. Later, the substrate under the first trench is etched to elongate the depth of the first trench from the first depth to a third depth. Finally, an insulating material fills in the first trench with the third depth to form an insulator of the present invention.