A new lateral double diffused metal oxide semiconductor (LDMOS) is proposed for the first time with the step oxide layer above the folding silicon substrate. Three technologies, including of the electric field modulation effect, majority carrier accumulation, and folding silicon, are applied simultaneously to the proposed LDMOS for improving the trade-off between the breakdown voltage (BV) and specific on-resistance (R on,sp). The majority carrier accumulation layer under the extended gate is formed in the folding silicon substrate during the on-state operation. The high-doping drift region can be depleted completely in the off-state, thanks to an additional electric field modulation, which is analogous to the super junction idea. The uniform lateral electric field has been obtained due to the new electric field peak to improve the trade-off between the BV and R on,sp. The proposed LDMOS shows the R on,sp of 0.32 mΩ cm2 with the BV of 62 V, which has broken the silicon limit relationship with R on,sp of 2.0 mΩ cm2 under the same BV in the conventional LDMOS. This is the previously reported lowest R on,sp with the BV of about 60 V.