The document describes the process and structure of a power MOSFET transistor. It involves growing an N- doped epitaxial layer on an N+ substrate to support high voltages between 1000V-500V. For lower voltages below 100V, a thinner N- layer is used. The structure also includes a P+ body region, N+ source region, and polysilicon gate. Key parameters that determine the transistor's on-resistance include the channel length and width, gate oxide thickness, and doping concentrations. The on-resistance increases with temperature due to changes in mobility and threshold voltage.