Some measures are provided for the optimum design of specific on-resistance $R_{on}$ and breakdown-voltage $V_B$ of interdigitated CB (Composite Buffer) MOSFET, including introducing opposite type impurity into the P region near the $N_＋$contact, separating P region from N region with an oxide film, and a groove in the N region near the $P_＋$ contact. The new relationship between the $R_{on}$ and $V_B$, which proved by numerical device simulation, are more exact and minute than the qualitative results before.