Abstract: A metal oxide semiconductor field effect transistor (MOSFET) power device with multi gates connection includes a first-conductive type substrate, a first-conductive type epitaxial layer arranged on the first-conductive type substrate, a plurality of device trenches defined on an upper face of the first-conductive type epitaxial layer. Each of the device trenches has, from bottom of the trench to top of the trench, a bottom gate, a split gate and a trench gate. A bottom insulating layer is formed between the bottom gate and the bottom of the trench, an intermediate insulating layer is formed between the bottom gate and the split gate, an upper insulating layer is formed between the split gate and the trench gate.