Method for forming LOCOS layer in semiconductor device

A method for manufacturing a semiconductor device, the method comprising:

• oxidizing a high voltage region of the semiconductor device to form a LOCOS layer on a silicon substrate in the high voltage region;
• and
• etching the LOCOS layer according to a pattern to expose first and second surfaces of the silicon substrate in the high voltage region;
• forming a gate electrode on the first surface and the LOCOS layer;
• and
• forming a source in the first surface and a drain in the second surface, thereby forming the semiconductor device having a substantially linear current transfer path from the source to the drain.