Vertical metal–oxide–semiconductor field effect transistor (MOSFET) is essential to the future application of ultrawide bandgap β-Ga2O3. In this work, we demonstrated an enhancement-mode β-Ga2O3 U-shaped gate trench vertical metal–oxide–semiconductor field effect transistor (UMOSFET) featuring a current blocking layer (CBL). The CBL was realized by high-temperature annealing under oxygen ambient, which provided electrical isolation between the source and drain electrodes. The CBL thicknesses of different annealing temperatures were derived from C–V measurements and the Fermi level position of the sample surfaces of different annealing temperature was characterized by x-ray photoelectron spectroscopy measurements, indicating good process controllability. Furthermore, photoluminescence spectra were measured to study the effect of oxygen annealing. The fabricated UMOSFET showed normally off with a Vth of 11.5 V, an on-state resistance of 1.48 Ω cm2, a maximum on-state current of 11 A/cm2, an on–off ratio of 6 × 104, and a three-terminal breakdown voltage over 100 V. This work paves a way to form a CBL and broadens the design space for high-power β-Ga2O3 vertical transistors.