A method of fabricating a semiconductor structure includes the following steps. A first dummy gate structure and a second dummy gate structure are formed on a semiconductor substrate. A recess is formed next to the first and the second dummy gate structure and in the semiconductor substrate. A pair of first spacers is formed adjacent to the first dummy gate structure. A pair of second spacers is formed adjacent to the second dummy gate structure. One of the first spacers extends from a first sidewall of the first dummy gate structure to a first inner sidewall of the recess. One of the second spacers extends from a second sidewall of the second dummy gate structure to a second inner sidewall of the recess. A first isolation layer is formed on a bottom surface of the recess. A first conducting layer is formed on the first isolation layer.