A dual gate trench emitter IGBT structure is proposed and studied numerically using the device simulator MEDICI. The on-state forward voltage drop latch-up current density turn-off time and breakdown voltage of the proposed structure are compared with those of the conventional DMOS-IGBT and trench gate IGBT structures. The proposed structure forms an additional channel and increases collector current level resulting in reduction of on -state forward voltage drop. In addition the trench emitter increases latch-up current density by 148% in comparison with that for the conventional DMOS-IGBT and by 83% compared with that for the trench gate IGBT without degradation in breakdown voltage when the half trench gate width(Tgw) and trench emitter depth(Ted) are fixed at $1.5mum; and; 2mum$