In　this　study,　a　split-gate　resurf　stepped　oxide　with　a　floating　electrode　(FSGRSO)　UMOSFET　has　been　proposed.　The　source　in　the　trench　is　divided　into　two　electrodes,　namely:　the　upper　electrode　and　the　lower　electrode.　The　upper　one　is　the　floating　electrode,　which　redistributes　the　electric　potential　vertically,　and　improves　the　breakdown　voltage　and　figure　of　merit　(FOM).　The　breakdown　(BV)　and　FOM　of　the　FSGRSO　UMOSFET　have　been　improved　up　to　27.3%　and　62.7%,　respectively,　compared　with　the　SGRSO　UMOSFET,　according　to　the　simulation　results.