Abstract:
A MOS transistor (100) for power applications in a substrate (105) of semiconductor material, is formed by a method being integrated in a process for manufacturing integrated circuits which uses an STI technique for forming the insulating regions. The method includes the phases of forming an insulating element (127) on a top surface (112) of the substrate and forming a control electrode (128) on a free surface of the insulating element. The insulating element insulates the control electrode from the substrate. Said insulating element comprises a first portion (130) and a second portion (135). The extension of the first portion along a first direction perpendicular to the top surface is lower than the extension of the second portion along such first direction. The phase of forming the insulating element comprises generating said second portion by locally oxidizing the top surface.