A method of forming a contact is provided. A substrate having at least two metal oxide semiconductor devices is provided and a gap is formed between the two devices. A first stress layer is formed over the substrate to cover the metal-oxide semiconductor devices and the substrate. The first stress layer is formed by first forming a first stress material layer over the substrate to cover the metal-oxide semiconductor devices and to fill the gap, the stress material inside the gap. An etching back process is then performed to remove a portion of the stress material layer inside the gap. A second stress layer and a dielectric layer are sequentially formed on the first stress layer. A portion of the second stress layer is removed to form a contact opening. A first conductive layer is filled into the contact opening to form a contact.