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We discovered a debris disk around hot white dwarf (WD) SDSS J134430.11+032423.1 (SDSS J1344+0324). The effective temperature 26,071(±163) K], surface gravity , and mass of this WD have been redetermined based on the analysis of its SDSS spectrum. We found that SDSS J1344+0324 is currently the hottest WD with a debris disk. Two spectra observed by SDSS at different times show that this object is similar to SDSS J1228+1040 with variable near-IR Ca ii triplet emissions from a gaseous disk. The parameters of the debris disk are derived from the IR excess analysis of SDSS J1344+0324. We found that the disk is the coolest of all debris disks around WDs, and that the inner and outer radii are very close to the tide radius of the WD. Thus, the debris disk is very narrow (about 0.22 ). This implies that it might be a newly formed disk resulting from the tidal disruption of a rocky planetary body that has just entered the tide volume of the WD. This might provide strong observational evidence for the formation of debris disks around WDs. [ABSTRACT FROM AUTHOR]