A CMOS transistor is provided having a relatively high breakdown voltage. The CMOS transistor includes an N-type epitaxial layer on a P-type substrate. Between the substrate and epitaxial layer are a heavily doped N-type buried layer and a heavily doped P-type base layer. An N-type sink region is proximate the edge of the NMOS region, and twin wells are in the area surrounded with the sink region. N+ source and drain regions are formed in respective wells. As the sink region is interposed between the drain and isolation regions, a breakdown occurs between the sink and isolation regions when a high voltage is applied. Twin wells are also formed in the PMOS region. P+ source and drain regions are formed in respective wells. As the N-type well surrounds the source and bulk regions, a breakdown occurs between a buried region and the isolation region when a high voltage is applied.