A MOS transistor with two vertical gates is formed within a substrate zone of a semiconductor substrate doped with a first type of conductivity and separated from a remaining portion of the substrate by two first parallel trenches extending in a first direction. An isolated gate region rests on each flank of the substrate zone and on a portion of the bottom of the corresponding trench to form the two vertical gates. At least one gate connection region electrically connects the two vertical gates. A first buried region located under the substrate zone is doped with a second type of conductivity to form a first conduction electrode of the MOS transistor. A second region doped with the second type of conductivity is located at the surface of the substrate zone to form a second conduction electrode of the MOS transistor.