Method of fabricating semiconductor device and semiconductor element

The invention discloses a method of fabricating a semiconductor device and a semiconductor element. The method of fabricating the semiconductor device that includes forming first and second fins over first and second regions of a substrate, forming first and second gate structures over the first and second fins, the first and second gate structures including first and second poly gates, forming an inter-level dielectric (ILD) over the substrate, performing a chemical mechanical polishing on the ILD to expose the first and second poly gates, forming a mask to protect the first poly gate of thefirst gate structure, removing the second poly gate thereby forming a first trench, removing the mask, partially removing the first poly gate thereby forming a second trench, forming a work function metal layer partially filling the first and second trenches, forming a fill metal layer filling a remainder of the first and second trenches, and removing the metal layers outside the first and secondtrenches. The provided sem