Silicon field emitter arrays (FEAs) have been fabricated by a novel method employing a two-step tip etch and a spin-on-glass (SOG) etch-back process using double layered thermal/tetraethylortho-silicate (TEOS) oxides as a gate dielectric. A partial etching was performed by coating a low viscous photo resist and $O_2$ plasma ashing on order to form the double layered gate dielectric. A small gate aperture with low gate leakage current was obtained by the novel process. The hight and the end radius of the fabricated emitter was about 1.1 $mu extrm{m}$ and less than 100$AA$, respectively. The anode emission current from a 256 tips array was turned-on at a gate voltage of 40 V. Also, the gate current was less than 0.1% of the anode current.