Abstract: A semiconductor device includes a trench disposed in a substrate and extending laterally along a first direction. A gate electrode is disposed in the trench. A first body region is disposed in the substrate and located in a first area. A second body region is located in the first area, disposed directly below and in direct contact with the first body region. The second body region has a doping concentration higher than that of the first body region. A source region is disposed within the first body region. A source contact penetrates the source region and extends downwards into the first body region. A drain region is disposed on a back side of the substrate.