A method of forming a conductive line suitable for decreasing a sheet resistance of the conductive lines. The method comprises steps of providing a material layer having a conductive layer formed thereon and forming a patterned mask layer on the conductive layer. In addition, a portion of the conductive layer is removed by using the patterned mask layer as a mask and a spacer is formed on a sidewall of the patterned mask layer and the conductive layer. A portion of the conductive layer is removed until the material layer is exposed to form a conductive line, wherein the spacer and the patterned mask layer serve as a mask.