A high voltage complementary metal oxide semiconductor (CMOS) device includes: a semiconductor layer, plural insulation regions, a first N-type high voltage well and a second N-type high voltage well, which are formed by one same ion implantation process, a first P-type high voltage well and a second P-type high voltage well, which are formed by one same ion implantation process, a first drift oxide region and a second oxide region, which are formed by one same etching process by etching a drift oxide layer; a first gate and a second gate, which are formed by one same etching process by etching a polysilicon layer, an N-type source and an N-type drain, and a P-type source and a P-type drain.