A semiconductor device and a method for manufacturing the same are provided. The method includes forming a cell structure where a storage node contact is coupled to a silicon layer formed over a gate, thereby simplifying the manufacturing process of the device. The semiconductor device includes a bit line buried in a semiconductor substrate; a plurality of gates disposed over the semiconductor substrate buried with the bit line; a first plug disposed in a lower portion between the gates and coupled to the bit line; a silicon layer disposed on the upper portion and sidewalls of the gate; and a second plug coupled to the silicon layer disposed over the gate.