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 extends over the substrate. A body region of the first conductivity type is in the drift region. A source region of the second conductivity is in the body region. A gate extends over a surface portion of the body region. The surface portion of the body region extends between the source region and the drift region to form a channel region of the transistor. A drain region of the second conductivity type is in the drift region. The drain region is laterally spaced from the body region. A first buried layer of the second conductivity type is between the substrate and drift region. The first buried layer laterally extends from under the body region to under the drain region. A second buried layer of the first conductivity type is between the first buried layer and the drift region. The second buried layer laterally extends from under the body region to under the drain region.