A new lateral double diffused metal oxide semiconductor field effect transistor with a double-charge accumulation layer using a folded silicon substrate is proposed to improve the performance of the breakdown voltage and specific on-resistance. Three kinds of technologies, which are the additional electric field modulation effect, majority carrier accumulation and increasing the effective conduction area, are applied simultaneously by a semi-insulating polycrystalline silicon layer deposited over the top of thin oxide covering the drift region. It is indicated that by the simulator, the ideal silicon limits of the breakdown voltage and specific on-resistance have been broken due to the complete three-dimensional reduced surface field effect and the doubled majority carrier accumulation layer.