A structure of dual trench rectifier comprises of the following elements. A plurality of trenches are formed parallel in an n− epitaxial layer on an n+ semiconductor substrate and spaced with each other by a mesa. A plurality of recesses are formed on the mesas. Each the trench has a trench oxide layer formed on the sidewalls and bottom thereof, and a first poly silicon layer is filled therein to form MOS structures. Each the recess has a recess oxide layer formed on the sidewalls and bottom thereof, and a second poly silicon layer is filled therein to form MOS structures. A plurality of p type bodies are formed at two sides of the MOS structures in recesses. A top metal is formed above the semiconductor substrate for serving as an anode. A bottom metal is formed beneath the semiconductor substrate for serving as a cathode.