A high voltage MOS transistor including a substrate, a well, a gate
insulation layer, a gate, two drift regions, a channel region, a
source/drain region and an isolation structure is provided. The well is
disposed in the substrate and the gate insulation layer is disposed over
the substrate. The gate is disposed over the gate insulation layer. The
two drift regions are in the well at two sides of the gate and the width
of the gate is smaller than or equal to that of the drift regions. The
channel region is disposed between the drift regions and the width of the
channel region is greater than that of the drift regions. The
source/drain regions are formed within the drift regions. The isolation
structure is disposed inside the drift regions between the source/drain
region and the channel region. The drift regions enclose the source/drain
regions and the isolation structure.