Semiconductor structure

A semiconductor structure, comprising:

• a substrate of a first conductivity type, having a first area, a second area and a third area, wherein the second area is disposed between the first area and the third area;
• an epitaxial layer of the first conductivity type, disposed on the substrate;
• a body layer of a second conductivity type, disposed in the epitaxial layer in the first area and the second area;
• a first gate and a second gate, disposed in the body layer and in a portion of the epitaxial layer outside the body layer, wherein the first gate is disposed in the substrate, partially in the first area and partially in the second area, and the second gate is disposed in the substrate, partially in the second area and partially in the third area;
• a first contact plug, disposed in a portion of the body layer in the first area;
• a second contact plug, at least disposed in the epitaxial layer in the third area and physically and electrically contacting the epitaxial layer and the second gate, wherein the first contact plug is electrically connected to the second contact plug;
• and
• a first doped region of the first conductivity type, disposed in the body layer between the first contact plug and the first gate.