A U-shape Metal-Oxide-Semiconductor (UMOS) device comprises a P-base layer, an N+ source region disposed in the P-base layer where the source region has a first surface coplanar with a first surface of the P-base layer, a dielectric layer extending through the P-base layer and forming a U-shape trench having side walls and floor enclosing a trench interior region, a conducting gate material filling the trench interior region, a first accumulation channel layer disposed along a first side wall of the U-shape trench and in contact with the source region and a first side wall of the U-shape trench, a P-junction gate disposed adjacent to the dielectric layer floor and in proximity to the first accumulation channel layer, and an N-drift region where the P-junction gate is disposed between the dielectric layer and the N-drift region.