A semiconductor device and method of forming the same, the semiconductor device includes bit lines, a transistor, a dielectric layer, plugs and a capping layer. The bit lines are disposed on a substrate within a cell region thereof, and the transistor is disposed on the substrate within a periphery region. The plugs are disposed in the dielectric layer, within the cell region and the periphery region respectively. The capping layer is disposed on the dielectric layer, and the capping layer disposed within the periphery region is between those plugs. That is, a portion of the dielectric layer is therefore between the capping layer and the transistor.