In accordance with the present invention, a metal oxide semiconductor (MOS) transistor
has a substrate of a first conductivity type. A drift region of a second conductivity
type is formed over the substrate. A body region of the first conductivity type
is formed in the drift region. A source region of the second conductivity is formed
in the body region. A gate extends over a surface portion of the body region and
overlaps each of the source region and the body region such that the surface portion
of the body region forms a channel region of the transistor. A drain region of
the second conductivity type is formed in the drift region. The drain region is
laterally spaced from the source region a first predetermined distance. A first
buried layer of the first conductivity type extends into the substrate and the
drift region. The first buried layer laterally extends between the source and drain regions.