A method of forming a metal oxide semiconductor (MOS) transistor includes the following steps. A substrate of a first conductivity is provided. A first buried layer of a second conductivity type is formed over the substrate. A second buried layer of the first conductivity type is formed in the first buried layer. An epitaxial layer of the second conductivity type is formed over the substrate. A drift region of a second conductivity type is formed in the epitaxial layer. A gate layer is formed over the drift region. A body region of the first conductivity type is formed in the drift region such that the gate overlaps a surface portion of the body region. A source region of the second conductivity is formed in the body region. A drain region of the second conductivity type is formed in the drift region. The drain region is laterally spaced from the body region. The first and second buried layers laterally extend from under the body region to under the drain 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.