A lateral trench in a semiconductor substrate is formed by the following
steps. Form a lateral implant mask (LIM) over a top surface of the
semiconductor substrate. Implant a heavy dopant concentration into the
substrate through the LIM to form a lateral implant region (LIR) in the
substrate. Strip the LIM exposing the top surface of the substrate. Form
an epitaxial silicon layer over the top surface of the substrate burying
the LIR. Form a trench mask over the epitaxial layer. Etch a trench
reaching through the epitaxial layer and the LIR. Form oxidized trench
sidewalls, an oxidized trench bottom and oxidized sidewalls of the LIR.
Etch the oxidized sidewalls of the LIR until the LIR is exposed. Form
laterally extending trenches by etching away the LIR.