A semiconductor technique is disclosed. Particularly a low voltage high current power device for use in a lithium ion secondary battery protecting circuit, a DC-DC converter and a motor is disclosed. Further, a method for fabricating a high density trench gate type power device is disclosed. That is, in the present invention, a trench gate mask is used for forming the well and/or source, and for this purpose, a side wall spacer is introduced. In this manner, the well and/or source is defined by using the trench gate mask, and therefore, 1 or 2 masking processes are skipped unlike the conventional process in which the well mask and the source mask are separately used. The decrease in the use of the masking process decreases the mask align errors, and therefore, the realization of a high density is rendered possible. Consequently, the on-resistance which is an important factor for the power device can be lowered.