This invention discloses a semiconductor power device disposed in a semiconductor substrate and the semiconductor substrate has a plurality of deep trenches. The deep trenches are filled with an epitaxial layer thus forming a top epitaxial layer covering areas above a top surface of the deep trenches covering over the semiconductor substrate. The semiconductor power device further includes a plurality of transistor cells disposed in the top epitaxial layer whereby a device performance of the semiconductor power device is dependent on a depth of the deep trenches and not dependent on a thickness of the top epitaxial layer. Each of the plurality of transistor cells includes a trench DMOS transistor cell having a trench gate opened through the top epitaxial layer and filled with a gate dielectric material.