Power MOSFETs (metal oxide semiconductor field effect transistor) operate as energy control semiconductor switches. In order to reduce energy loss of the device, it is essential to increase its conductance. However, a trade-off relationship between the breakdown voltage and conductance of the device have been the critical difficulty to improve. In this paper, theoretical analysis of electrical benefits on single floating island power MOSFET is proposed. By the method, the optimization point has set defining the doping limit under single floating island structure. The numerical multiple 2.22 was obtained which indicates the doping limit of the original device, improving its ON state voltage drop by 45%.