A MOS test structure is disclosed. A scribe line region is disposed on a substrate which has a first side and a second side opposite to the first side. An epitaxial layer is disposed on the first side, the doping well is disposed on the epitaxial layer and the doping region is disposed on the doping well. A trench gate of a first depth is disposed in the doping region, in the doping well and in the scribe line region. A conductive material fills the test via which has a second depth and an isolation covering the inner wall of the test via and is disposed in the doping region, in the doping well, in the epitaxial layer and in the scribe line region, to electrically connect to the epitaxial layer so that the test via is capable of testing the epitaxial layer and the substrate together.