A metal oxide semiconductor field effect transistor and a method for manufacturing the same are provided. The metal oxide semiconductor field effect transistor includes a substrate structure, doped regions, an oxide layer structure, semiconductor layer structures, a dielectric layer structure, and a metal structure. The substrate structure includes a base layer and an epitaxial layer. The epitaxial layer forms a plurality of trenches along a first direction. Any two adjacent trenches form a pitch therebetween, and the pitches formed between the trenches are increased along the first direction. The doped regions are formed at bottoms of the trenches. The oxide layer structure is formed on inner walls of the trenches and a surface of the epitaxial layer. The semiconductor layer structures are respectively formed in the trenches. The dielectric layer structure is formed on the oxide layer structure. The metal structure is formed on the dielectric layer structure.