Abstract: A power MOSFET semiconductor structure is fabricated using the steps of depositing an epitaxial layer 12 of N conductivity type silicon on an underlying silicon substrate 10 of N conductivity type, forming a plurality of polycrystalline silicon electrodes 18 on the epitaxial layer 12, each electrode 18 being separated from the epitaxial layer 12 by a layer of insulating material 15; introducing P 30 and N 33 conductivity type impurities into the epitaxial layer 12 between the electrodes 18, the P type impurity 30 underlying the N type impurity 33; removing regions of the epitaxial layer 12 to form openings 21 in the epitaxial layer 12 between the electrodes 18, the removed regions 21 extending through the N type region 33 but not through the P type region 30; and depositing electrically conductive material 40 in the opening 23.