A novel semiconductor power transistor is presented. The semiconductor structure is simple and is based on a MOS configuration with a drift region and an additional gate that modulates the carrier density in the drift region, so that the control on the carrier transport is enhanced and the specific on-resistance per area is reduced. This characteristic enables the use of short gate lengths while maintaining the electric field under the gate within reasonable values in high voltage applications, without increasing the device on-resistance. It offers the advantage of extremely lower on-resistance for the same silicon area while improving on its dynamic performances with respect to the standard CMOS technology. Another inherent advantage is that the switching gate losses are smaller due to lower VGS voltages required to operate the device.