Power MOS device of the type comprising a plurality of elementary power MOS transistors having respective gate structures and comprising a gate oxide with double thickness having a thick central part and lateral portions of reduced thickness. Such device exhibiting gate structures comprising first gate conductive portions overlapped onto said lateral portions of reduced thickness to define, for the elementary MOS transistors, the gate electrodes, as well as a conductive structure or mesh. Such conductive structure comprising a plurality of second conductive portions overlapped onto the thick central part of gate oxide and interconnected to each other and to the first gate conductive portions by means of a plurality of conducive bridges.