In this work, we design and simulate a high performance electrostatically doped dual buried gates power MOSFET (EDDBGP-MOS) structure. The novelty of the proposed device is three folds. Firstly, the n + source and P + body regions of the device are realized using induced charge plasma by employing metal electrodes on the silicon lm. The device thus reduces the risk of random doping uctuations and the formation of highly abrupt junctions during fabrication. The high temperature processes involved in de ning the doped regions are not required, thus providing low thermal budget. Secondly, the Gaussian hole plasma pro le in the p body region allows increase in drift doping concentration from 5x10 15 /cm 3 to 7x10 15 /cm 3 resulting in Ron reduction to almost 24% of its uniformly doped counterpart structure, with only a slight reduction in breakdown voltage of the device. The proposed device thus provides 10% increase in the Baliga's gure of merit (FOM1 = BV 2 /Rsp). Further, the linearly graded Gaussian pro le at the source side reduces the source coupling with gate. The gate charge together with the reduced speci c ON resistance value provides as good as 19% reduction in Baliga's high frequency gure of merit FOM2 = Rsp.Qsp). As compared to the conventional trench MOSFET structure, the two buried gates in the proposed structure provides low gate drain coupling along with the suppression in parasitic BJT effect. A two-dimensional simulation study of the proposed EDDBGP-MOS device reveals that it outperforms the conventional trench MOSFET device in terms of the performance parameters of power devices, along with the reduced fabrication complexity.