In this article, we have proposed and analyzed a novel $\beta $ -phase gallium oxide ( $\beta $ -Ga $_{ {\text{2}}}$ O $_{ {\text{3}}}$ ) metal–oxide–semiconductor field-effect transistor (MOSFET) with double drift layers (DDLs) located in the gate to drain region. This device has a highly doped drift (HDD) layer that is positioned below a lowly doped drift layer, which are connected in parallel. The HDD is located at a distance ( d ) from the gate metal to ensure optimal breakdown performance. We extensively investigated how the doping concentration and thickness of the HDD, with both small and large d values, affect the device’s electrical characteristics. Our simulations revealed that the proposed device achieved a decent power figure-of-merit (PFOM) of 582.0 and 461.2 MW/cm $^{ {\text{2}}}$ at d values of 0.5 and 3.5 $\mu $ m, respectively. Compared to the control device with single drift layer, the designed construction achieved an excellent PFOM and reduced specific ON-resistance ( R $_{{\text{on},\text{sp}}}$ ), while maintaining an unaltered or appreciable breakdown voltage ( V $_{{\text{br}}}$ ). This proposed structure provides a new way to achieve high performance for $\beta $ -Ga $_{{\text{2}}}$ O $_{{\text{3}}}$ MOSFETs.