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A low specific on-resistance (RS,on) silicon-on-insulator (SOI) trench MOSFET (metal—oxide—semiconductor—field—effect—transistor) with a reduced cell pitch is proposed. The lateral MOSFET features multiple trenches: two oxide trenches in the drift region and a trench gate extended to the buried oxide (BOX) (SOI MT MOSFET). Firstly, the oxide trenches increase the average electric field strength along the x direction due to lower permittivity of oxide compared with that of Si; secondly, the oxide trenches cause multiple-directional depletion, which improves the electric field distribution and enhances the reduced surface field (RESURF) effect in the SOI layer. Both of them result in a high breakdown voltage (BV). Thirdly, the oxide trenches cause the drift region to be folded in the vertical direction, leading to a shortened cell pitch and a reduced RS,on. Fourthly, the trench gate extended to the BOX further reduces RS,on, owing to the electron accumulation layer. The BV of the MT MOSFET increases from 309 V for a conventional SOI lateral double diffused metal—oxide semiconductor (LDMOS) to 632 V at the same half cell pitch of 21.5 μm, and RS,on decreases from 419 mΩ·cm2 to 36.6 mΩ·cm2. The proposed structure can also help to dramatically reduce the cell pitch at the same breakdown voltage.