Excimer laser annealing of lumped beam was performed to form the P-base junction for high-performance low-voltage-power MOSFET. An equivalent shallow-junction structure for the P-base junction with a uniform impurity distribution is realized by adopting excimer laser annealing (ELA). The impurity distribution in the P-base junction can be controlled precisely by the irradiated pulse energy density and the number of shots of excimer laser. High impurity activation for the shallow junction has been confirmed in the melted phase. The application of the laser annealing technology in the fabrication process of a practical low-voltage trench gate MOSFET was also examined.