IGBT (insulated gate bipolar transistor) has been widely used around the power industry as it has good switching performance and its excellent conductance. In order to reduce power loss during switch turn-on state, it is essential to reduce its resistance. However, trade off relationship between breakdown voltage and device conductance is the greatest obstacle on the way of improvement. Floating island structure is one of the solutions. Still, under optimized device condition for the best performance, improvement rate is negligible. Therefore, this paper suggests adding trench gate on floating island structure to eliminate JFET (junction field effect transistor) area to reduce resistance and activate floating island effect. Experimental result by 2D simulation using TCAD, shows 20% improvement of turn-on state voltage drop.