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A novel silicon-on-insulator (SO1) metal-oxide-semiconductor field effect transistor (MOSFET) with a high figure of merit (FOM) is proposed.The device features a double-sided charge oxide-trench (DCT) and a trench gate extended to the buried oxide.First,the oxide trench causes multiple-dimensional depletion in the drift region,which not only improves the electric field (E-field) strength,but also enhances the reduced surface field effect.Second,self-adaptive charges are collected in the DCT,which enhances the E-field strength of the trench oxide.Third,the oxide trench folds the drift region along the vertical direction,reducing the device cell pitch.Fourth,one side of the DCT regions acts as the body contact of p-well to reduce cell pitch and specific on-resistance (Ron,sp) further.Compared with a trench gate lateral double-diffused MOSFET,the DCT MOSFET increases the breakdown voltage (BV) from 53 V to 158 V at the same cell pitch of 3.5 μm,or reduces the cell pitch by 60％and R p by 70％ at the same BV.The FOM (FOM=BV2/R p) of the proposed structure is 23 MW/cm2.