Power MOSFETs (metal oxide semiconductor field effect transistor) operate as energy control semiconductor switches. In order to reduce energy loss of the device during switch-on state, it is essential to increase its conductance. In this study we have investigated a structure to reduce the on-resistance characteristics of the MOSFET. We have a proposed MOSFET structure of active cells region buried under the gate pad. The measurement are carried out with a EDS to analyze electrical characteristics, and the proposed MOSFET are compared with the conventional MOSFET. The result of proposed MOSFET was 1.68[Ω], showing 10% improvement compared to the conventional MOSFET at 700[V].