For the purpose of reducing the power MOSFET on-resistance in the range of under 300V breakdown voltage, we have already proposed a new power MOSFET hat we call the Super 3D MOSFET. At 70V breakdown voltage, the simulated total specific on-resistance was 19 m/spl Omega/-mm/sup 2/ and below the R/sub on/ Si limit. In this work, we present the structural design for source and drain resistance in order to utilize the widened channel and drift path effectively. And also we mention the manufacturing influence of the in-depth distribution such as gate oxide thickness and doping concentration of drift layer to reduce the specific on-resistance. Furthermore, we will present the experimental results concerning the on-resistance reduction by deepening the structure.