| abstract |
A lateral MOSFET comprises a plurality of isolation regions formed in a substrate, wherein a first isolation region is of a top surface lower than a top surface of the substrate. The lateral MOSFET further comprises a gate electrode layer having a first gate electrode layer formed over the first isolation region and a second gate electrode layer formed over the top surface of the substrate, wherein a top surface of the first gate electrode layer is lower than a top surface of the second gate electrode layer. |