In this paper, high reliable trench formation technique and a novel fabrication techniques for trench gate MOSFET is proposed which is a key to expend application of power MOSFET in the future. Trench structure has been employed device to improve Ron characteristics by shrinkage cell pitch size in DMOSFET and to isolate power device part from another CMOS device part in some power integrated circuit. A new process method for fabricating very high density trench MOSFETs using mask layers with oxide spacers and self-align technique is realized. This technique reduces the process steps, trench width and source and p=body region with a resulting increase in cell density and current driving capability and decrease in on resistance.