Various efforts have been dedicated to obtain the negative impedances in microwave frequencies with semiconductor devices by many scientists for f: some passed decades, and as a result, many solid state microwave devices have been developed. But they all have much less maximum power ratings with respect to the vaccum tubes. In this paper, a MOSFET is proposed and studied, which have a periodic structure of multigates on the semiconductor via insulator. The hish electric field in the channel induces a voltage distribution on the gates by electrostatic coupling, and the polarization so induced between the gates is able to give a space modulation of the velocity of carriers or the current density in the channel, and as a natural consequence, a microwave amplifier with higher power ratings can be expected.