A lateral trench MOSFET comprises an insulating layer buried in a substrate, a body region in the substrate, an isolation region in the substrate, a first drain/source region over the body region, a second drain/source region in the substrate, wherein the first drain/source region and the second drain/source region are on opposing sides of the isolation region, a drift region comprising a first drift region of a first doping density formed between the second drain/source region and the insulating layer, wherein the first drift region comprises an upper portion surrounded by isolation regions and a lower portion and a second drift region of a second doping density formed between the isolation region and the insulating layer, wherein a height of the second drift region is equal to a height of the lower portion of the first drift region.