The invention discloses a
semiconductor device and a related manufacturing method. The
semiconductor device comprises a substrate, and an isolation region and an epitaxial layer which are arranged onthe substrate in parallel. The epitaxial layer comprises a
metal oxide semiconductor device; and the upper layer of the isolation region is a second drift region, the isolation region is divided intotwo
layers, the thickness of each layer is smaller than that of the epitaxial layer, so that the thickness of the epitaxial layer can be increased, meanwhile, low annealing heat budget can be maintained, transverse
diffusion of impurities is reduced, the surface
utilization rate of the
semiconductor device is increased, and cost is reduced. According to the manufacturing method of the
semiconductor device, manufacturing of the epitaxial layer is divided into multiple
layers, and meanwhile, the manufacturing of the isolation region is divided into a plurality of
layers matched with the epitaxial layers in number, so that the depth of connection between the isolation regions and between the isolation regions and the adjacent layer is reduced, furthermore, annealing time or / and annealing temperature required for connection are reduced, transverse
diffusion of impurities in the isolation regions is reduced, the width of the isolation regions is reduced, the area
utilization rate of the
semiconductor device is increased, and cost is reduced.