A novel double gates flip-structure enhancement-mode (E-mode) high electron mobility transistor with step field plate (DFF HEMT) is proposed. It features face-to-face double gates, including a top trench MIS gate with a step field plate and a bottom planar MIS gate, which is shorted together. In the on-state, the double gates not only can restore the 2DEG by the higher electric potential, but also can form the electron accumulation layers, and thus increase the saturation output current and reduce the on-resistance. The face-to-face double gates together deplete the 2DEG by using the work function difference to realize E-mode, instead of by etching the AlGaN layer under the gate for the conventional MIS gate E-mode HEMT. The double-gate structure not only avoids etch damage, but also maintains both high threshold voltage and low on-resistance. Meanwhile, the step gate field plate modulates E-field distribution to increase the BV. In order to easily fabricate, the trench gate with step field plate must be located on the top of device, forming the flip-structure. The flip-structure is also beneficial to decrease the leakage current in the substrate. The simulated Vth, BV and Id of the DFF HEMT are 0.8 V, 465 V and 494 mA/mm, respectively. The FOM of the DFF HEMT is 79.8% and 444.2% higher than those of the conventional MIS-FP HEMT and MIS HEMT.