This research proposes a novel 4H-SiC power device structure—different concentration floating superjunction MOSFET (DC-FSJ MOSFET). Through simulation via Synopsys Technology Computer Aided Design (TCAD) software, compared with the structural and static characteristics of the traditional vertical MOSFET, DC-FSJ MOSFET has a higher breakdown voltage (BV) and lower forward specific on-resistance (Ron,sp). The DC-FSJ MOSFET is formed by multiple epitaxial technology to create a floating P-type structure in the epitaxial layer. Then, a current spreading layer (CSL) is added to reduce the Ron,sp. The floating P-type structure depth, epitaxial layer concentration and thickness are optimized in this research. This structure can not only achieve a breakdown voltage over 3300 V, but also reduce Ron,sp. Under the same conditions, the Baliga Figure of Merit (BFOM) of DC-FSJ MOSFET increases by 27% compared with the traditional vertical MOSFET. Ron,sp is 25% less than that of the traditional vertical MOSFET.