A lateral MOSFET having a substrate, first and second epitaxial layers grown on the substrate and a gate electrode formed on a gate dielectric which in turn is formed on a top surface of the second epitaxial layer. The second epitaxial layer comprises a drain region which extends to a top surface of the epitaxial layer and is proximate to a first edge of the gate electrode, a source region which extends to a top surface of the second epitaxial layer and is proximate to a second edge of the gate electrode, a heavily doped body under at least a portion of the source region, and a lightly doped well under the gate dielectric located near the transition region of the first and second epitaxial layers. A PN junction between the heavily doped body and the first epitaxial region under the heavily doped body has an avalanche breakdown voltage that is substantially dependent on the doping concentration in the upper portion of the first epitaxial layer that is beneath the heavily doped body.