An analytical model for the surface field distribution of the RESURF (reduced surface field)LD(lateral double-diffused) MOS is presented in terms of the doping concentration, the thickness of the n epi layer, the p substrate concentration, and the epi layer length. The reuslts are used to determine the breakdown voltage due to the surface field as a function of the epi layer length. The maximum breakdown voltage of the device is found to be that of the vertical n$^{+}$n$^{[-10]}$ p$^{[-10]}$ junction. Analytical results of the breakdown voltage vs. the epi layer length agree well with the numerical simulation results using MEDICI.I.